CLA-2:CO:R:C:G 083333 SR
Mr. Michael A. Stern
S & S Shoe Corp.
605 Lincoln Road
Suite 207
Miami Beach, Florida 33139
RE: Lammy suede
Dear Mr. Stern:
This is in reference to your letter dated December 12, 1989,
requesting the tariff classification of lammy suede under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Taiwan was submitted.
FACTS:
The merchandise at issue is lammy suede material.
Examination of the lammy suede material submitted 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.
LAW AND ANALYSIS:
Subheading 5903.20.1000, HTSUSA, provides for textile
fabrics impregnated, coated, covered or laminated with plastics,
with polyurethane, of cotton. Because none of the textile fibers
in the lammy suede protrude through the plastic layer to the
-2-
exterior surface, the lammy suede at issue meets the definition
of impregnated, coated, or covered fabrics as provided in note
2(a) to chapter 59, HTSUSA.
HOLDING:
The material at issue is classifiable under 5903.20.1000,
HTSUSA, which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, with polyurethane, of cotton.
The rate of duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division