The tariff classification of a pair of insoles from Taiwan. Dear Mr. Rutt: In your letter dated October 12, 1990, received in thisoffice October 17, 1990, on behalf of your client, W.A.B. BlythCorporation, you requested a tariff classification ruling. The submitted samples are a pair of insoles constructed of atextile material layer, which we assume was cut from a sheet oflaminated fabric and then shaped in a heat process. Because thetextile fabric of the insoles is present for more than merelyreinforcement purposes, the insoles are considered to be oftextile material. We note that you have stated that the insoles, by weight,are 98% polyurethane and 2% nylon fabric. The applicable subheading for the insole

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CBP Ruling 857390 (64069915): The tariff classification of a pair of insoles from Taiwan. Dear Mr. Rutt: In your letter dated October 12, 1990, received in thisoffice October 17, 1990, on behalf of your client, W.A.B. BlythCorporation, you requested a tariff classification ruling. The submitted samples are a pair of insoles constructed of atextile material layer, which we assume was cut from a sheet oflaminated fabric and then shaped in a heat process. Because thetextile fabric of the insoles is present for more than merelyreinforcement purposes, the insoles are considered to be oftextile material. We note that you have stated that the insoles, by weight,are 98% polyurethane and 2% nylon fabric. The applicable subheading for the insole

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