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NY 856870


October 31,1990

CLA-2-64:S:N:N3D:346 Y 856870

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.60

Mr. Robert E. Heinl
A Business Contracting Corp.
P.O. Box 506
Oyster Bay, New York 11771

RE: The tariff classification of a pair of heel cushions from, we presume, West Germany.

Dear Mr. Heinl:

In your letter dated August 8, 1990 and received in this office on October 5,1990, on behalf of your client Bama Sales, you requested a tariff classification ruling.

The items identified as Article 425, "Bama Classic" heel cushions, are constructed of, as you state, a "laminated" leather and latex rubber with a self adhesive backing material to secure the cushion to the shoe. Per the sample, the heel cushion is designed to provide a cushion for the wearer's heel and provide the comfort of a leather surface while walking. You have stated that the leather accounts for 55% of the weight of the sample. We believe that both the leather and the latex rubber are important to the essential character of the heel cushion. In such cases when a composite good cannot be classified by a "most specific description" nor "essential character", Rule 3(c) of the General Rules of Interpretation dictates that, "they shall be classified under the under the heading which occurs last in numerical order among those which equally merit consideration. In the instant case a leather cushion (HTS 6406.99.60) appears after a rubber cushion (6406.99.30).

The applicable subheading for the heel cushions described above will be 6406.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for, removable insoles, heel cushions, and similar articles of leather. The rate of duty will be 5% ad valorem.

You stated in a recent telephone conversation with NIS J. Sheridan that you will correct the various misleading country of origin markings on your products prior to importation of commercial shipments.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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