HQ 084029: Identification of materials constituting the external surface area of footwear uppers

us-cbp-cross-rulings-hq-084029HQ 084029: Identification of materials constituting the external surface area of footwear uppersGuidance

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 084029

                                     June 15, 1989


            CLA-2 CO:R:C:G  084029 DFC

            CATEGORY:  Classification

            TARIFF NO.:  6404.19.3560

            Mrs. Judy L. Cook
            Manager, Import Department
            Pagoda Trading Company, Inc.
            1950 Craig Road
            St. Louis, Missouri  63146

            RE:  Identification of materials constituting the external
                 surface area of footwear uppers

            Dear Mrs. Cook:

                 In your letters dated April 19 and 20, 1988, you asked for
            a ruling as to whether certain material used as the external
            surface area of footwear would be considered as plastics or as
            textile. Swatches of material and three women's dress pumps
            with uppers of various imitation suede material were submitted
            for  examination.

            FACTS:

                 The various swatches submitted and their origin are listed
            as follows:

               Material                            Factory

            1. Nubuck PVC                     Nan Ya Plastics Corp.

            2. Lammy Suede Poly             San Fang Chemical Industry Co.,
                                            Ltd.

            3. Union Poly Suede (Type 1)      Chifa Leather Corp.

            4. Embossed Union Poly Suede      Chifa Leather Corp.
               (Type 2)

            5. Oily Distress Poly             Pony Leather Corp.

                 The women's pump, style VSC-792, has an upper of Poly
            Suede made by San Fang.  The pumps, styles 58317W and 58340W,
            have uppers of Union Suede and Japan Lammy Suede, respectively,
            made by Chifa Leather.       












                                         - 2 -

            ISSUE:

                 Whether footwear having uppers of the sample material
            submitted will be considered to have uppers of plastics or of
            textiles?

            LAW AND ANALYSIS:

                 It is clear that the upper materials, if imported as
            materials, would be classified in Chapters 50 to 60, Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA), as
            textile materials coated or impregnated with rubber or
            plastics.  Thus, all the materials are textile materials for
            the purpose of Chapter 64, HTSUSA, following Explanatory Note
            (F) to that Chapter, which provides that "[s]ubject to the
            provisions of (E) above, for the purposes of this Chapter the
            expression 'textile materials' covers the fibres, yarns,
            fabrics, felts, nonwovens, twine, cordage, ropes, cables, etc.,
            of Chapters 50 to 60."

                 The first material made by Nan Ya Plastics is called
            Nubuck PVC in your letter and Napa Suede in the maker's
            description.  It is our position that this material has a
            plastic external surface.

                 The second material made by San Fang is called Lammy Suede
            Poly.  It is our position that this material has a textile
            external surface.

                 The third and fourth materials made by the Chifa Leather
            are called Union Poly Suede.  The description of the process is
            much clearer than San Fang's.  We note that their statement
            makes it clear that you can change the results by changing the
            "DMF" percentage.  Apparently, in the Wet-Process coagulated
            PU's, the polyurethane is not pure polyurethane, but
            polyurethane held in solution in a solvent called "DMF"
            (apparently Dimethylformadine).  The percent of polyurethane
            relative to the amount of solvent can be varied to make it
            "richer" or "leaner" in polyurethane.  This variation
            presumably produces different degrees of coating on the
            material after the "DMF" solvent is  washed away, even before
            buffing (sanding) removes additional polyurethane from the top
            layers of the material.  We note that except for the "richer"
            color, the material looks about the same to us in the "coated"
            area as it does in the uncoated selvedges.  It feels about
            equally "velvety" as well.  It is our opinion that this
            material has a textile external surface.















                                         - 3 -

                 The fifth material made by Pony Leather is called "Oily
            Distress Poly."  Under 30 power magnification one can see the
            underlying fibers about as well in the uncoated area as in the
            coated area.  It appears like a printed fabric to us.  We
            consider this material to have a textile external surface.

                 With respect to the material used in the uppers of the
            sample shoes, we note that the Poly Suede made by San Fang and
            the Union Suede made by Chifa Leather appear to be almost
            identical.  The Japan Lammy Suede made by Chifa Leather appears
            to be a little more "velvety" to the touch and eye than the
            other two materials. Also, in cross section at 30 power
            magnification, more individual fibers can be seen.  It is our
            position that all three materials have external surfaces of
            textile materials.

            HOLDING:

                All the materials with the exception of Nubuck PVC have
            textile external surfaces.

                The women's pumps are classifiable under subheading
            6404.19.3560, HTSUSA, as footwear with outer soles of rubber,
            plastics, leather, or composition leather and uppers of textile
            materials, footwear of the slip-on type, that is held to the
            foot without the use of buckles or other fasteners, the
            foregoing except footwear of subheading 6404.19.20 and except
            footwear having a foxing or foxing-like band wholly or almost
            wholly of rubber or plastics applied or molded at the sole and
            overlapping the upper, other.  The applicable rate of duty for
            this provision is 37.5 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division























            cahill library 084029
            6cc AD NY Seaport
            1cc John Durant
            1cc James Sheridan
            1cc Legal Reference
            DFCahill:jaj:5/16/89




















































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