HQ 955222: Insoles; Cambrelle cover and strips; Footwarmer; Composite goods

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                           HQ 955222 

                        January 14, 1994


CLA-2  CO:R:C:M  955222 DFC 

CATEGORY:  Classification 

TARIFF NO.:  6406.99.1540;  6307.90.9986

Stephen J. Leahy, Esq. 
Leahy & Ward 
Attorneys at Law 
63 Commercial Wharf 
Boston, Massachusetts  02110 

RE:  Insoles;  Cambrelle cover and strips;  Footwarmer; 
     Composite goods  

Dear Mr. Leahy: 

     This is in reference to your letter dated September 7, 1993,
to the District Director of Customs in Boston, Massachusetts, on
behalf of Hotronic U.S.A. Inc., concerning the classification
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), of a cambrelle cover and strips, for a
footwarmer.  Your letter, together with the samples and
descriptive literature, has been referred to this office for a
response.   
     
FACTS: 

     You describe the merchandise as a cambrelle cover and strips
which are for use with the Hotronic footwarmer.  The cambrelle
cover and strips are made from nylon.  The cover is in the shape
of the sole of a foot.  It measures approximately 12-1/4 inches
in length and 4 inches in width at the midpoint.  The strip is in
the shape of a rectangle rounded at one end.  It measures 9
inches by 1.4 inches.  










                              -2- 

     One side of the cambrelle cover has a plastic sheet covering
an adhesive.  You state that the heating element is placed inside
the footwear, the cambrelle cover is cut to the correct shape and
size, the plastic sheet is removed and the cambrelle cover is
placed over the heating element, adhesive side down, to hold the
heating element in place.  The cambrelle strips are used to cover
the wire from the heating element to the battery to protect
against fraying. 

ISSUE: 

     Whether, for tariff purposes, the cambrelle cover and strips
qualify as composite goods or are they separately classifiable.  

LAW AND ANALYSIS:

     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.  

     GRI 2(b), HTSUSA, provides in part that "[t]he
classification of goods consisting of more than one material or
substance shall be according to the principles of Rule 3."  

     GRI 3, HTSUSA, provides in pertinent part, as follows: 

          3.   When, by application of Rule 2(b) or for any other
               reason, goods are prima facie classifiable under
               two or more headings, classification shall be
               effected as follows:  
               
               (a)  The heading which provides the most specific
                    description shall be preferred to headings
                    providing a more general description. 
                    However, when two or more headings each refer
                    to part only of the materials or substances
                    contained in mixed or composite goods . . . 
                    those headings are to be regarded as equally
                    specific in relation to those goods, even if
                    one of them gives a more complete or precise
                    description of the goods.                    
                    





                              -3- 
 
               (b)  Mixtures, composite goods consisting of
                    different materials or made up of different
                    components, . . . shall be classified as if
                    they consisted of the material or component
                    which gives them their essential character
                    insofar as this criterion is applicable. 

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUSA, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA. 
See 54 FR 35128 (August 23, 1989).  EN  (IX) to GRI 3(b), at page
4, reads as follows: 

     (IX) For the purposes of this Rule, composite goods made up
          of different components shall be taken to mean not only
          those in which the components are attached to each
          other to form a practically inseparable whole but also
          those with separable components, provided these
          components are adapted one to the other and are
          mutually complementary and that together they form a
          whole which would not normally be offered for sale in
          separate parts.  

     The cambrelle cover and strips do not meet the requirements
set forth above for being considered composite goods because they
are not adapted one to the other and are not mutually
complementary.  Consequently, they are classified separately.
  
     It is our opinion that the cambrelle cover meets the
description of "removable insoles . . . and similar articles" in
heading 6406, HTSUSA, noting that they look like insoles or sock
liners and function as such.  Although you state that the
cambrelle cover serves no function except to hold the heating
element in place, we are aware that cambrelle is widely used in
footwear linings and removable insoles because it is unusually
good at wicking away moisture and drying out, which is important
in keeping the foot comfortable.    
                    
     It is our position that the cambrelle cover is separately
classifiable under subheading 6406.99.1540, HTSUSA, which
provides for removable insoles and similar articles, of textile
materials of man-made fibers, other.  The applicable rate of duty
for this provision is 17% ad valorem.  The applicable textile
category is 659. 

     It is our position that the cambrelle strips are
classifiable under subheading 6307.90.9986, HTSUSA, which
provides for other made up textile articles, other.  The
applicable rate of duty for this provision is 7% ad valorem. 



                              -4- 

     You have also requested a ruling as to the tariff
classification of a piece of cambrelle identical in construction
to the one submitted but in the shape of a rectangle measuring
approximately 15 inches by 5 inches.  The rectangular piece of
cambrelle has a piece of plastic covering the adhesive side of
the cambrelle described above. 

     We are unable to issue a ruling as to the tariff
classification of this merchandise based on the limited amount of
information before us.  It is suggested that you provide a sample
of the merchandise in its condition as imported.  Also, we need
information as to what processes this merchandise is subjected to
after importation.  For example, whether the cambrelle goes to a
manufacturer for processing and if so, its condition when it
reaches the consumer.  If the merchandise does go directly to the
consumer, what processing has to be accomplished by the consumer
to render the product usable.

HOLDING: 

     The cambrelle cover is separately classifiable under
subheading 6406.99.1540, HTSUSA. 

     The cambrelle strips are separately classifiable under
subheading 6307.90.9986, HTSUSA.

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota category
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 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 the importation of this merchandise to
determine the current status of any import restraints or
requirements. 

                         
                                   Sincerely, 


                                        
                                   John Durant, Director         
                                   Commercial Rulings Division