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HQ 956418

July 19, 1994

CLA-2 CO:R:C:M 956418 DFC


TARIFF NO.: 6406.99.1540

Ms. Tracy Ann Ehme
The A.W. Fenton Company, Inc.
1157 Rarig Avenue
P.O. Box 360614
Columbus, Ohio 43236-0614

RE: Footwear; Insoles, removable; Footwarmers; Man-made fibers

Dear Ms. Ehme:

In a letter dated May 12, 1994, on behalf of Rocky Shoes & Boots Co., you requested a ruling as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) and a country of origin determination concerning footwarmer insoles which will be produced in the Dominican Republic. A separate response will be issued to you regarding the country of origin issue. A sample of footwarmer insoles produced in the U.S. was submitted for examination.


The merchandise involved consists of removable footwarmer insoles made of Cambrelle of 100% nylon and Thinsulate of 100% polyolefin.

The importer maintains that these removable footwarmer insoles are classifiable under subheading 6406.99.1580, HTSUSA, which provides for removable insoles, of textile materials, other, other.


Whether the removable insoles are "of man-made fibers."


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 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.

Note 1 to Chapter 54, HTSUSA, reads in pertinent part, as follows:

1. Throughout the tariff schedule, the term "man-made fibers" means staple fibers and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or

(b) by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); artificial: fibers as defined as (b).

The terms "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials".

In view of the foregoing, it is our opinion that the removable insoles in issue are "of man-made fibers" for tariff purposes. Consequently, classification under subheading 6406.99.1540, HTSUSA, as removable insoles, of other materials, of textile materials, of man-made fiber, other, is appropriate.


The removable insoles are "of man-made fibers."

The removable insoles are classifiable under subheading 6406.99.1540, HTSUSA, as removable insoles, of other materials, of textile materials, of man-made fiber, other. The applicable rate of duty for this provision is 17% ad valorem. The textile category number is 659.

The designated textile and apparel category may be subdivided into parts. If so, 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 negotiations 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 issuance of the U.S. Customs Service, which is updated weekly and is available 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 importing the merchandise to determine the current status of any import restraints or requirements.


John Durant, Director

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