NY 864747: Classification of a pair of textile insoles from England.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                           
                                   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