NY 857968
NOV 16 1990
CLA-2-48:S:N1:234 857968
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