Using `awk`:
awk '
FNR==NR{ # if this is the first input file...
t[++idx]=$0 # save record in array `t` at index `idx` (pre-incremented)
next # continue with next record
}
1 # print record of second input file
/
print t[++idx2] # print array value at `idx2` (pre-incremented)
}
' times.txt file.gpx > new.gpx