CLA-2:CO:R:C:G 083833 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 0081, Bama Molli, is a
removable insole. The insole consists of a fleece top layer sewn
to a non-woven textile layer, which is laminated to a latex foam.
The importer states that the article consists of 31 percent wool,
17 percent rayon staple, 23 percent synthetic fleece and 29
percent latex foam.
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.
The bottom layer of the insole consists of latex. This
layer provides cushioning to the foot and provides the shape of
the insole. The fleece layer on top of the latex consists of the
man-made fibers and wool. This upper layer merely provides extra
cushioning and comfort. The essential character of the insole is
imparted by the latex.
HOLDING:
The insole at issue is classifiable under subheading
6406.99.30, HTSUSA, which provides for parts of footwear:
insoles, other, of other materials, of rubber or plastics. The
rate of duty is 17 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division