HQ 084033: Classification of lammy suede footwear

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 084033

                                    May 15, 1989


          CLA-2:CO:R:C:G  084033  SR

          CATEGORY:  Classification

          TARIFF NO.:  6402.99.1560

          Ms. Monica B. Stankard
          Millfield Trading Co., Inc.
          150 Woodbury Road
          Woodbury, New York 11797

          RE: Classification of lammy suede footwear

          Dear Ms. Stankard:

               This is in reference to your letter dated June 6, 1988,
          requesting the tariff classification of lammy suede footwear
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A swatch of the fabric produced in Taiwan
          was submitted.

          FACTS:

               The merchandise at issue is a lammy suede slip on dress
          pump.  The shoe has a cemented-on, unit molded plastic sole and a
          lammy suede upper.

               Examination of the lammy suede material in this shoe shows
          that none of the fibers of the underlying textile fabric protrude
          through the brushed plastic layer which forms the external
          surface of the upper.

          ISSUE:

               Whether lammy suede is considered a plastic surface for
          classification purposes under heading 6402, HTSUSA.

          LAW AND ANALYSIS:

               Subheading 6402.99.15, HTSUSA, provides for footwear with
          outer soles and uppers of rubber or plastics, other, having
          uppers of which over 90 percent of the external surface area

















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          (including any accessories or reinforcements) is rubber or
          plastics (except footwear having a foxing or a foxing-like band
          and except footwear designed to be worn over, or in lieu of,
          other footwear as a protection against water, oil, grease or
          chemicals or cold or inclement weather).  Because none of the
          textile fibers in the lammy suede protrude through the plastic
          layer to the exterior surface, the lammy suede at issue is
          considered to be a plastic material for classification purposes.


          HOLDING:

               The shoes at issue are classifiable under 6402.99.1560,
          HTSUSA, which provides for footwear with outer soles and uppers
          of rubber or plastics, other, having uppers of which over 90
          percent of the external surface area (including any accessories
          or reinforcements such as those mentioned in note 4(a) to this
          chapter) is rubber or plastics (except footwear having a foxing
          or a foxing-like band applied or molded at the sole and
          overlapping the upper and except footwear designed to be worn
          over, or in lieu of, other footwear as a protection against
          water, oil, grease or chemicals or cold or inclement weather),
          other, other, for women.  The rate of duty is 6 percent ad
          valorem.

                                       Sincerely,



                                       John Durant, Director
                                       Commercial Rulings Division