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