HQ 084962: 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 084962

                                   August 15, 1989



          CLA-2:CO:R:C:G  084962  SR

          CATEGORY:  Classification

          TARIFF NO.:  6406.99.9000

          Mr. K.E. Walter
          E.F. Walter
          8225 Labarre
          Montreal, Canada H4P 2E6

          RE: Removable insoles

          Dear Mr. Walter:

               This is in reference to your letter dated May 24, 1989,
          requesting the tariff classification of removable insoles from
          Canada under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample was submitted.

          FACTS:

               The merchandise at issue is the "Prestige" thermal removable
          insole.  The insole consists of a top layer of a 100 percent
          polyester fiber felt, a middle layer of polyurethane-ether foam,
          and a bottom layer of a metallized polyester film laminated to
          polyethylene film and fiberglass reinforcing fiber.

          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.

















                                         -2-

                 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 felt layer of this insole consists of man-made fibers.  This
          layer is intended to hold warmth in and to provide extra comfort.
          The bottom layer of metallized polyester film is intended to keep
          the ground cold out.  The layer of latex provides cushioning.  It
          is both the felt that holds the warmth in and the metallized
          polyester film 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 consideration 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.

          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, if this merchandise is considered "goods originating in the
          territory of Canada", is 13.7 percent ad valorem under the
          special duty rate column.  Otherwise the merchandise is dutiable
          at the rate of 18 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division




















          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference