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857968 85 Ruling Active

The tariff classification of insole board from Colombia.

Issued November 16, 1990 by U.S. Customs and Border Protection.

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85 857968 (November 16, 1990)

Tariff classification

HTS codes: 4811.90.3000

Headings: 4811

Product description

It is a pinkish sheet of paperboard, about 2 mm thick, repeatedly printed on one side with its brand name, "Korpax K-800." According to information you provided, this product is made from cotton linters pulp on a fourdrinier machine, and is impregnated with latex. Overall, it is said to contain 81% cotton linters pulp, 18% latex, and small quantities of other substances such as colorants and fungicides. "Korpax K-800" is an insole board material for use in the manufacture of footwear. It will be imported in sheets measuring 44 x 50 inches.

CBP rationale

The applicable subheading for the "Korpax K-800" insole board will be 4811.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for paperboard impregnated with latex.

Full text

NY 857968 NOV 16 1990 CLA-2-48:S:N1:234 857968 CATEGORY: Classification TARIFF NO.: 4811.90.3000 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109 RE: The tariff classification of insole board from Colombia. Dear Mr. Lynch: In your letter dated November 12, 1990, on behalf of your client, P. Clayman & Sons, Inc. (Salem, Mass.), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a pinkish sheet of paperboard, about 2 mm thick, repeatedly printed on one side with its brand name, "Korpax K-800." According to information you provided, this product is made from cotton linters pulp on a fourdrinier machine, and is impregnated with latex. Overall, it is said to contain 81% cotton linters pulp, 18% latex, and small quantities of other substances such as colorants and fungicides. "Korpax K-800" is an insole board material for use in the manufacture of footwear. It will be imported in sheets measuring 44 x 50 inches. The applicable subheading for the "Korpax K-800" insole board will be 4811.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for paperboard impregnated with latex. The rate of duty will be free. 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 New York Seaport

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