CLA- 2 CO:R:C:G 086361 NLP
6406.99.1540
Mr. Glenn A. Boros
North Coast Enterprises
P.O. Box 352
Northfield, Ohio 44067
RE: Insoles and Heel Pads
Dear Mr. Boros:
This is in response to your letter dated January 22, 1990,
requesting the tariff classifications of shoe insoles, heel pads
and sheets of a plastic material both with and without a textile
lamination under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples of the merchandise were
submitted for our examination.
FACTS:
The insoles and heel pads are imported from England or
Canada. They are removable and are made of a molded compact
polyurethane elastomer material laminated to a relatively thick
layer of nonwoven man-made fiber textile material referred to as
"cambrelle". The products are being marketed under the
registered tradename of Viscothane. The insoles and heel pads
are also made with a second type of material, called Viscothane +
Plus. Visocthane + Plus is comprised of four layers including: a
layer of pile knit nylon fabric, a layer of chlorinated rubber, a
third layer of nylon knit fabric and a fourth layer of
polyurethane elastomer. In addition, the Viscothane and
Viscothane + Plus materials are also made in various sheet sizes
and thicknesses. A sheet of polyurethane material without a
textile lamination was submitted for classification.
ISSUES:
1. What is the tariff classification of the sheets made
with a textile lamination and made without a textile lamination?
2. What is the tariff classification of the insoles and
heel pads?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
CLASSIFICATION OF THE SHEETS OF PLASTIC MATERIALS WITH TEXTILE
LAMINATIONS
Viscothane + Plus
According to New York Customs Laboratory Report #2-90-
10937-00, dated March 12, 1990, the Viscothane + Plus sheet is
an approximately 9 mm thick material composed of the following
four layers: the first layer is a pile knit nylon fabric, the
second layer is a chlorinated rubber, the third layer is a nylon
knit fabric and the fourth layer is a polyurethane plastics
material.
Section XI, Chapter 60, Legal Note 1(c), HTSUSA, provides
that:
This Chapter does not cover:
* * *
(c) knitted or crocheted fabrics, impregnated, coated,
covered or laminated, of Chapter 59. However, knitted
or crocheted pile fabrics, impregnated, coated, covered
of laminated, remain classified in heading 6001.
Since this material would be considered to be a pile fabric
laminated with plastics it would be classifiable in subheading
6001.92.0020, HTSUSA, which provides for pile fabrics, including
"long pile" fabrics and terry fabrics, knitted or crocheted: of
man-made fibers, over 271 grams per square meter: other.
Viscothane
The sheet of viscothane is a molded compact polyurethane
plastic laminated to a relatively thick layer of nonwoven man-
made fiber textile material referred to as "cambrelle". Chapter
56, HTSUSA, provides for the classification of nonwovens.
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 these
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).
In view of the foregoing, since the instant sheet is a
compact plastic, not a cellular plastic, it would not be
classifiable in Chapter 39, HTSUSA. Therefore, the sheet of
Viscothane would be classifiable in subheading 5603.00.3000,
HTSUSA, which provides for nonwovens, whether or not
impregnated, coated, covered or laminated: other: laminated
fabrics.
CLASSIFICATION OF THE SHEETS OF RUBBER/PLASTIC MATERIALS WITHOUT
ANY TEXTILE LAMINATION
The polyurethane material, when imported in the form of
sheets and not backed with textile material, is classifiable in
subheading 3920.99.5000, HTSUSA, which provides for other
plates, sheets, film, foil and strip, of plastics, noncellular
and not reinforced, laminated, supported or similarly combined
with other materials; of other plastics: other.
INSOLES AND HEEL PADS
Heading 6406, HTSUSA, provides for parts of footwear;
removable insoles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof. It appears
that the insoles and the heel pads would be classifiable in this
Heading. However, Legal Note 1(d) to Chapter 64, HTSUSA, states
that:
This chapter does not cover:
* * *
(d) Orthopedic footwear or other orthopedic
appliances, or parts thereof (heading 9021);
The Explanatory Notes are the official interpretation of the
Harmonized Tariff Schedule at the international level.
Explanatory Note (II) to Heading 6404, HTSUSA, provides that:
The heading [6404] also excludes:
* * *
(e) Special in-soles for arch supporting, made to
measure, and orthopaedic appliances (heading 9021)
Heading 9021, HTSUSA, provides for, inter alia, orthopedic
appliances. Explanatory Note (I) to Heading 9021, HTSUSA,
provides the following:
(I) ORTHOPAEDIC APPLIANCES
These are appliances for:
(i) Preventing or correcting bodily deformities;
They include:
* * *
(7) Special insoles, made to measure
In addition, this Explanatory Note states that:
This heading does not include . . . mass-produced
footwear the insoles of which have been simply arched
to alleviate flat-footedness, which are not regarded as
orthopaedic footwear (Chapter 64).
It is our opinion, based on the above Legal and Explanatory
Notes, that the instant insoles and heel pads, though they would
add to the comfort of the shoe wearer and would increase the
shock absorption for the elimination of fatigue to the muscular-
skeletal system, are not orthopedic articles excluded from
classification in Heading 6406, HTSUSA. The instant insoles and
heel pads are not made to measure for an individual. The heel
pads and insoles can be used by any person to increase his/her
comfort, not just by those with orthopedic problems.
The specific subheading that the insoles and heel pads are
classified in is determined by the classification of the sheet
material the insoles and heel pads are composed of. Explanatory
Note F to Chapter 64, HTSUSA, states that:
Subject to the provisions for (e) above, for the purposes of
this Chapter the expression 'textile materials' covers the
fibres, yarns, fabrics, nonwovens, twine, cordage, ropes,
cables. etc., of Chapters 50 to 60.
Since the insoles and heel pads are cut from sheets of material
which are classified in Section XI, specifically in Chapter 60,
HTSUSA, and Chapter 56, HTSUSA, they are considered to be of
textile material for the purposes of Chapter 64, HTSUSA. They
would be classifiable in subheading 6406.99.1540, HTSUSA, which
provides for parts of footwear; removable insoles, heel cushions
and similar articles; other: of textile materials, of man-made
fibers: other. If the insoles and heel pads are made of the
polyurethane sheeting without the textile lamination they would
be classifiable in subheading 6406.99.30, which provides for
parts of footwear; removable insoles, heel cushions and similar
articles; other: of rubber or plastics.
HOLDING:
The Viscothane + Plus sheeting would be classifiable in
subheading 6001.92.0020, HTSUSA, which provides for pile fabrics,
including "long pile" fabrics and terry fabrics, knitted or
crocheted: of man-made fibers, over 271 grams per square meter:
other. The rate of duty is 19.5 percent ad valorem. The textile
category is 224. Articles originating in Canada and classified
in this subheading are eligible for a duty rate of 15.6 percent
ad valorem under the United States-Canada Free Trade Act (FTA),
if all applicable requirements are met and are not subject to
visa requirements.
The Viscothane sheeting is classifiable in subheading
5603.00.3000, HTSUSA, which provides for nonwovens, whether or
not impregnated, coated, covered or laminated: other: laminated
fabrics. The rate of duty is 16 percent ad valorem. The textile
category is 223. Articles originating in Canada and classified
in this subheading are eligible for a duty rate of 12.8 percent
ad valorem under the FTA, if all applicable requirements are met
and are not subject to visa requirements.
The polyurethane sheets not backed by any textile material
are classifiable in subheading 3920.99.5000, HTSUSA, which
provides for other plates, sheets, film, foil and strip, of
plastics, noncellular and not reinforced, laminated, supported or
similarly combined with other materials: of other plastics:
other. The rate of duty is 5.8 percent. Articles originating in
Canada and classified in this subheading are eligible for a duty
rate of 4.6 percent ad valorem under the FTA, if all applicable
requirements are met.
The insoles and heel pads are classifiable in subheading
6406.99.1540, HTSUSA, which provides for Parts of footwear;
removable insoles, heel cushions and similar articles; other: of
textile materials. The rate of duty is 17 percent ad valorem.
The textile category is 659. Articles originating in Canada and
classified in this subheading are eligible for a duty rate of
13.6 percent ad valorem under the FTA, if all the applicable
requirement are met and are not subject to visa requirements.
If the Viscothane sheeting, the Viscothane + Plus sheeting,
the insoles and heel pads are imported from England they are
subject to the above textile category numbers.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is updated weekly and
is available for inspection at your local Customs office.
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 restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division