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NY F82736

February 14, 2000

CLA-2-64:RR:NC:TP:347 F82736


TARIFF NO.: 6406.99.1540, 6406.99.30

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of insoles from Canada; Article 509

Dear Mr. Ralston:

In your letter dated January 24, 2000, written on behalf of your client, P.N. Farrar Enterprises, you requested a ruling on the status of insoles from Canada under the NAFTA.

You have submitted samples for four kinds of insoles. You state that all four insoles will be made in Canada of components that originate from Canada, U.S., or a combination of these countries. You describe the products as follows:

Product Description Weight Country of Origin

Item #11

T900-Grey needle felt (70% Polyester, 30% polypro) 940gr/SM Canada Radiantex Underlay

Item #12

MI-984-80% cotton 20%polyester 9.5oz/LM Canada ¼ inch 4lb polyethylene 4lb/M3 U.S.

Item #13

MI-984+Grey piquet #9 6.2oz/SY U.S.
1/8 inch 6lb memory foam 8lb/LY
5/16 inch natural Polyethylene 4lb/M3

Item #14

VX02-Cloth 3.7oz/yd2 Canada
12mm blue savior suede 2.6 lb/ft3 Canada The applicable tariff provision for item #11 will be 6406.99.1540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles, gaiters, leggings and similar articles, and parts thereof, other, of textile materials, of man-made fibers, other. The general rate of duty will be 15.7% ad valorem. The applicable textile category is 659.

Items #12, #13, and #14 are composite goods consisting of textile and plastic components. Based on factors such as bulk, weight, value, etc., it is our determination that the essential characters of these insoles are imparted by their plastic components. The applicable tariff provision for insoles #12, #13, and #14 will be 6406.99.30, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are essentially rubber and/or plastics. The general rate of duty will be 5.3% ad valorem.

Each of the non-originating materials used to make the insoles has satisfied the changes in tariff classification required under HTSUSA General Note 12(B)(ii)(A) which states that “except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein...” HTSUSA General Note 12(t)/64 states that in order to qualify for NAFTA there must be a “change to subheadings 6406.20 through 6406.99 from any other chapter.” In this regard, the insoles will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-637-7089.


Robert B. Swierupski

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