HQ 083832: Classification of removable insoles

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.

                                      HQ 083832

                                    May 31, 1989


          CLA-2:CO:R:C:G  083832  SR

          CATEGORY:  Classification

          TARIFF NO.:  6406.99.9000

          Mr. Robert E. Heinl
          A B Contracting Corp. Suite 1500, Two Penn Plaza
          Madison Square Garden Center
          New York, N.Y. 10001

          RE:  Classification of removable insoles

          Dear Mr. Heinl:

               This is in reference to your letter dated January 26, 1989,
          requesting the tariff classification of removable insoles from
          Germany under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample was submitted.

          FACTS:

               The merchandise at issue, Article 43, Bama Alu-therm is a
          "super-thermal" removable insole.  The insole consists of a
          synthetic fleece top layer which is sewn to a thin fabric
          backing.  Below the fabric backing is a latex foam.  Under the
          latex is a thin sheet of aluminum foil which serves to "keep
          ground cold out."

               The sample at issue is not legally marked because of
          misleading marking on the packaging.  On the front of the package
          "UK" and "US" are marked in reference to sizes.  The "Made in
          Germany" is written in approximately half the size of "UK" and
          "US", and is on the reverse side of the package.  To be
          considered legally marked, the "Made in Germany" must be written
          legibly and permanently and in comparable size to "UK" and "US".
          It must also be written in close proximity to the size marking.
          The country of origin must be seen in one observation without
          having to manipulate the article, in other words it must be
          printed on the same panel as the size markings.

               It may be advisable to contact the Federal Trade Commission,
          Division of Enforcement as to the legality of the statement "a
          top layer of pure lambswool."  Because no statement is made as to















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          the weight breakdown of the fibers or of the wool fibers' status
          as virgin or reprocessed, this statement may be incorrect
          marking.

          ISSUE:

               What is the classification of a removable thermal insole
          under the HTSUSA?

          LAW AND ANALYSIS:

               Classification of merchandise under the HTSUSA is governed
          by the General Rules of Interpretation (GRI), taken in order.
          GRI 3(b) provides that composite goods consisting of different
          materials or made up of different components shall be classified
          as if they consisted of the material or component which gives
          them their essential character.

                 Under GRI 3(b) the material that imparts the essential
          character of the insole determines whether the merchandise is
          classifiable as an insole of man-made fibers, rubber, or other.
          Note 1, to chapter 54, HTSUSA, states: "Throughout the tariff
          schedule, the term "man-made fibers" means staple fibers and
          filaments of organic polymers produced by manufacturing
          processes."  This would include the rayon staple and synthetic
          fleece as man-made fibers.

               This insole was designed to provide thermal insulation.  The
          top fleece layer of this insole consists of man-made fibers and
          wool.  This layer is intended to hold warmth in and to provide
          extra comfort.  The bottom layer of aluminum foil is intended to
          keep the ground cold out.  The layer of latex provides cushioning
          and forms the shape of the insole.  It is both the fleece that
          holds the warmth in and the aluminum foil that keeps the cold out
          that give this insole its insulation qualities.  Since the
          essential character of the insole is not imparted by just one of
          the layers, classification must be according to GRI 3(c).  Under
          GRI 3(c), goods that cannot be classified by reference to GRI
          3(a) or 3(b), shall be classified under the heading which occurs
          last in numerical order among those which equally merit
          consideration.  The subheadings that equally merit condsideration
          are 6406.99.1540, HTSUSA, which provides for insoles of textile
          materials, and 6406.99.9000, HTSUSA, which provides for insoles
          whose essential character does not come from textile materials.

















                                         -3-

          HOLDING:

               The insole at issue is classifiable under subheading
          6406.99.9000, HTSUSA, which provides for parts of footwear:
          removable insoles, other, of other materials, other.  The rate of
          duty is 18 percent ad valorem.

                                       Sincerely,



                                       John Durant, Director
                                       Commercial Rulings Division