Classification of an insole from Korea.

NY 851410 April 26, 1990 CLA-2-64:S:N:N3D:346 Y 851410 CATEGORY: Classification TARIFF NO.: 6406.99.9000 Mr. David Siverling Rainfair Inc. P.O. Box 1647 Racine, Wis. 53401 RE: Classification of an insole from Korea. Dear Mr. Siverling: In your letter dated April 6, 1990, you requested a tariff classification ruling on an insole. The submitted sample is a stainless steel insole sandwiched between two layers of rubber and/or plastic. The rubber and/or plastic layers have a thin textile backing, which we believe is there merely for reinforcement purposes. You state in your letter that the rubber portion of the insole weighs more than the stainless steel. However, by telephone conversation with you, we learned that the purpose of the insole is to provide protection against sharp objects penetrating the sole of the shoe. You further stated that although you did not know the exact price of the components, you believed that the stainless steel portion was more expensive than the plastic component. In our opinion the stainless steel portion of this sample is the most significant factor in the use of the insole. Therefore the stainless steel component gives the item its essential character, and classification of the insole should be based upon the steel component. The applicable subheading for the insoles described above will be 6406.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles of other than, textile, rubber and/or plastic, or leather materials. The rate of duty will be 18% ad valorem. 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