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