CLA 2:CO:R:C:G 083636 SR
Mr. Jerry Tuchband
Grand Imports, Inc.
100 Hilltop Road
P.O. Box 326
Ramsey, N.J. 07446
RE: Classification of lammy suede shoe
Dear Mr. Tuchband:
This is in reference to your letter dated January 11, 1989, requesting the tariff classification of a lammy suede boots under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted.
FACTS:
The merchandise at issue is a child's lammy suede boot. The upper of the shoe consists of a lammy suede type material, a leather like material that is visibly coated with plastics. The
shoe has a small collar area that is made up of textile. U.S. Customs Laboratory analysis of this material 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 the purposes of classification under heading 6402, HTSUSA.
LAW AND ANALYSIS:
Subheading 6402.91.40, HTSUSA, provides for footwear with outer soles and uppers of rubber or plastics, covering the ankle, having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or
plastics except (1) footwear having a foxing or a foxing like
2
band applied or molded at the sole and overlapping at the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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). To be classified under this subheading it must be determined whether the lammy suede is considered to be a plastic or a textile.
With respect to the boot at issue, none of the fibers of the lammy suede strip protrude through the plastic surface coating. Therefore, the lammy suede on this boot is considered to be a plastic material for purposes of classification. Assuming that the textile collar area is less than 10 percent of the surface area, then over 90 percent of the external surface area of the
boot at issue is of plastics.
HOLDING:
The shoes at issue are classifiable under 6402.91.4030, HTSUSA, which provides for footwear with outer soles and uppers of rubber or plastics, other footwear, covering the ankle, 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 (1) footwear having a foxing or a foxing like band applied or molded at the sole and overlapping at the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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), for youths and boys. The rate of duty is 6 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division