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

NY F82734 February 14, 2000 CLA-2-64:RR:NC:TP:347 F82734 CATEGORY: Classification 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 five kinds of insoles. You state that all five 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 #1 KW875-grey polyester felt gr/SM Canada (95% polyester, 5% polypropylene) Item #2 KW3-white 3.22 latex foam 18oz/SY Canada 100% white cotton 9oz/SM Item #3 KW350-terry cloth (80% cotton, 9.5oz/LM Canada 20% polyester, 3.2 latex foam) 33oz/SY Item #4 KW4001-grey felt (95% polyester, 505gr/SM Canada 5% polypropylene) ¼ inch polyurethane 1.4-1.5 lbs/ft3 Canada aluminum foil U.S. Item #5 KW602-white stitchbond 3-3/4 4oz/LY U.S. 3.2mm black latex foam 19oz/SY The applicable tariff provision for items #1 and #4 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 #2, #3, and #5 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 #2, #3 and #5 will be3 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 subheading 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division