HQ 084576: 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 084576

                                    July 27, 1989



          CLA-2:CO:R:C:G  084576 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 response to your letter dated April 14, 1989,
          requesting the reconsideration of NYRL 834876 dated January 12,
          1989, which provided the tariff classification of removable
          insoles from Germany under the Harmonized Tariff Schedules of the
          United States Annotated (HTSUSA).  A sample was submitted.

          FACTS:

               The importer claims that the classification provided in NYRL
          834876, is incorrect because the duty is a 3 percent ad valorem
          increase over duty paid under the Tariff Schedule of the United
          States (TSUS).  The importer also feels this increase is
          excessive because the insole is a patented article.

               In the course of developing the conversion of the TSUS to
          the HTSUSA, efforts were made to avoid tariff rate changes to the
          extent practicable and to simplify the tariff where possible
          without rate changes significant for U.S. industry, workers, or
          trade.  Hearings were held under the direction of the Office of
          the United States Trade Representative, and negotiations were
          held among GATT partners to work out compensation for duty
          changes where necessary.  It was not possible to develop the
          conversion without any changes at all.  The HTSUSA is a new
          statute; it groups articles in different ways from the TSUS in
          some cases; and it uses different rules of classification.  In
          applying the HTSUSA, the Customs Service must follow the terms of
          the statute.  The fact that the article is a patented article is
          irrelevant to its classification.














                                         -2-

               The merchandise at issue, Article 1517, Bama Famoos is a
          removable insole that contains a layer of moss that is intended
          to keep the feet fresh, cool, and comfortable.  The original
          request for ruling listed the component breakdown as 50 percent
          cotton fabric, 20 percent moss, and 30 percent latex foam with a
          cotton fabric.  The recent April 4, 1989, letter states the
          breakdown as being 30 percent cotton, 45 percent forest moss, and
          25 percent latex.

          ISSUE:

               What is the classification of a removable moss 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.

               Heading 6406, HTSUSA, provides for parts of footwear,
          removable insoles.  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.  It is the moss that is the unique feature of
          this insole.  The insole does not act as padding for the foot but
          is advertised as keeping the foot fresh, cool, and comfortable.
          It is the moss in the insole that provides this feature for which
          the article would be purchased.  According to the recent
          submission letter the moss makes up 45 percent of the insole.
          If this is correct then the moss provides the most bulk as well
          as providing the major role of the article.  It is the moss that
          provides the essential character of the insole.

          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.  NYRL 834876 is hereby revoked.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division