CLA-2 CO:R:C:G 084253 DFC
Mr. Richard Morkwed
Vice President-Distribution
La Crosse Footwear, Inc.
Box 1328
La Crosse, WI 54602
RE: Tariff classification of an insole
Dear Mr. Morkwed:
In a letter dated February 3, 1989 (your file #HS105), you
inquired as to the tariff classification of an insole
manufactured in Taiwan. A sample was submitted for examination.
FACTS:
The sample insole has an upper layer of a "cross-hatched",
non-woven, man-made fabric and two layers of cellular plastics.
The plastic has been shaped and partly expanded to cradle the
foot in the arch and heel area. In addition, about 50 small
holes have been put into the bottom layer and a "cross-hatch"
design has been molded into the bottom of its forepart (both are
apparently designed to increase air circulation under the foot).
ISSUE:
Whether the insole is "of textile materials" or "of rubber
or plastics."
LAW AND ANALYSIS:
In applying the Harmonized Tariff Schedule of the United
States (HTSUSA), the Customs Service must follow the terms of the
statute. Classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
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such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." In other words
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
Explanatory Note F to Chapter 64, HTSUSA, provides that
"[s]ubject to the provisions of (E) above, for the purpose of
this Chapter the expression 'textile materials' covers the
fibres, yarns, fabrics, felts, nonwovens, twine, cordage, ropes,
cables etc., of Chapters 50 to 60."
The instant product was cut from a sheet of material with
the three layers already laminated together. The cut piece was
then only shaped and molded. Thus, the tariff status of that
laminated sheet is clearly relevant to whether this insole is "of
textile materials" or "of rubber or plastics."
The Explanatory Notes to Chapter 39, HTSUSA, relating to
plastics and textile combinations reads in pertinent part as
follows:
. . . Otherwise, the classification of plastics and textile
combinations is essentially covered by Note 1(h) to Section
XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. The
following products are also covered by this chapter:
. . .
(d) plates, sheets and strip of cellular plastics combined
with textile fabrics, felt or nonwovens where the
textile is present merely for reinforcing purposes.
Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent
part as follows:
Headings 5602 and 5603 cover respectively felt and
nonwovens, impregnated, coated, covered or laminated with
plastics or rubber whatever the nature of those materials
(compact or cellular).
Headings 5602 and 5603 do not, however, cover
(c) plates, sheets or strips of cellular
plastics or cellular rubber combined
with felt or nonwovens, where the
textile material is present merely for
reinforcing purposes (chapter 39 or 40).
Legal Note 2 to Chapter 59, HTSUSA, provides in pertinent
part as follows:
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2. Heading 5903 applies to:
(a) textile fabrics, impregnated, coated, covered or
laminated with plastics, whatever the weight per
square meter and whatever the nature of the
plastic material (compact or cellular), other
than: . . .
5. Plates, sheets or strip of cellular plastics,
combined with textile fabric, where the
textile fabric is present merely for
reinforcing purposes (chapter 39);
In view of the foregoing, the insole is to be considered a
textile if the textile portion is present for more than
reinforcing purposes. In this instance, the textile layer is
clearly present for more than reinforcement because the textile
layer keeps the insole from sticking to bare feet and
substantially increases comfort by absorbing moisture.
HOLDING:
The removable insole is classifiable under subheading
6406.99.1540, HTSUSA, as parts of footwear, removable insoles,
other, of other materials, of textile materials, of man-made
fibers, other, with duty at the rate of 17 percent ad valorem.
The applicable textile category is 659.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restrictions or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
DFCahill:tj:05/19/89
Cahill Library
name: 084253
6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc John Durant
1cc Legal Reference