CLA-2:CO:R:C:G 084576 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 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