The tariff classification of a pair of insoles from WestGermany.

NY 856965 Oct. 24, 1990 CLA-2-64:S:N:N3D:346 M 856965 CATEGORY: Classification TARIFF NO.: 6406.99.60 Mr. Robert E. Heinl A.B. Contracting Corp. P.O. Box 506 Oyster Bay, New York 11771 RE: The tariff classification of a pair of insoles from West Germany. Dear Mr. Heinl: In your letter dated August 8, l990, recieved on October 9, 1990, you requested a tariff classification. The items identified as Article 1610 are described as "Bama Nappa" insoles, constructed of 65% leather and 35% latex rubber. They are flat insoles consisting of a layer of latex rubber and a layer of leather that has been, you state, preshrunk and bonded to the latex rubber. You also state that the leather pieces are not coated but are laminated to the rubber. We believe that the leather gives the insoles their essential character. We note that the country of origin marking on the sample is not acceptable as discussed in previous letters to you. In your telephone conversation with NIS J. Sheridan, you stated that the problem would be corrected on commercial importations. The applicable subheading for the insoles 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. 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