HQ 083834: 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 083834

                                     May 2, 1989


          CLA-2:CO:R:C:G  083834  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 1434, Bama Odor Stop is a
          removable insole designed to be used for odor absorption.  The
          insole consists of a top layer of cotton fabric, then a layer of
          non-woven fabric, below that is a layer of non-woven fabric which
          has been impregnated with activated carbon, the bottom layer is
          texon (cellulose with a latex binder).  A thin piece of cotton
          fabric is stitched around the perimeter of the insole to hold the
          layers together.

               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.  















                                        - 2 -


               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
          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 insole?

          LAW AND ANALYSIS:

               Subheading 6406.99, HTSUSA, provides for 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.  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.

               It is the activated carbon that absorbs odors.  The carbon
          material (celulose with activated carbon) makes up 50 percent by
          weight of the insole.  This insole does not provide extra padding
          or comfort to the foot; it is essentially for odor absorbtion.
          For these reasons it is the carbon material that imparts the
          essential character of this insole.  This carbon material
          activates a non-woven fabric.  This layer is not considered to be
          a textile material because Note 1(a) to Chapter 56, HTSUSA,
          excludes wadding, felt or non-wovens, that are impregnated,
          coated or covered with substances or preparations, where the
          textile material is present merely as a carrying medium.

          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