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