Classification of a pair of textile insoles from England.

NY 864747 JULY 30, 1991 CLA-2-64:S:N:N3D:346 MY 864747 CATEGORY: Classification TARIFF NO.: 6406.99.1540 Samuel Pontieri Alpha International 40 Parker Road, Suite 201 Elizabeth, N.J. 07207 RE: Classification of a pair of textile insoles from England. Dear Mr. Pontieri: In your letter dated June 4, 1991 and received in this office on July 2, 1991, you requested, on behalf of your client Modern Coupon Systems, a tariff classification ruling on a pair of insoles. The submitted sample, style #MCS 7509 is a pair of Biothane Easy Step Insoles. They are removable and made of a molded compact polyurethane elastomer material laminated to a thick layer of nonwoven, man made textile material which you refer to as "Cambrelle." You have stated that this product will be marked under the registered trade name of "Biothane". We note that your weight breakdown indicates that the insoles are composed of 99 1/2 % classic polymer and 1/2% nonwoven textile. We further note that your cost breakdown indicates that the polymer costs $4.55 and the cost of the textile (Cambrelle) is $.15. However, because the insoles are composed of a laminate, and because the textile fabric of the insoles is present for more than merely reinforcement purposes, we consider the insoles to be of textile material. We are returning your sample as you have requested. The applicable subheading for the insoles will be 6406.99.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles, heel cushions, and similar articles of textile materials. The rate of duty will be 17% ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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