CLA-2:CO:R:C:G 085586 SR
Mr. Charles Santarelli
Mersant International Ltd.
158-12 Rockaway Boulevard
Jamaica, NY 11434
RE: Footwear
Dear Mr. Santarelli:
This is in reference to your letter dated August 23, 1989,
requesting the tariff classification of a woman's textile shoe,
style "Jam", under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample produced in Spain was
submitted.
FACTS:
The merchandise at issue is a woman's shoe. The shoe has a
textile upper and a plastic coated composition leather sole. The
importer states that the leather sole is coated with a plastic
spray of 0.05 mm. The material submitted states that the textile
fabric of the upper and the rubber and plastic make up 42.04
percent by weight of the shoe. The shoe appears to be valued
over $2.50 a pair.
ISSUE:
Whether the sole of the footwear at issue is leather or
plastic for classification purposes?
LAW AND ANALYSIS:
The definition of patent leather sets guidelines as to
whether coated leather is plastic or leather. The Explanatory
Notes constitute the official interpretation of the HTSUSA at the
-2-
international level. The Explanatory Notes to heading 4109,
HTSUSA, define patent leather as leather coated with a non-
transparent, lustrous, mirror-like coating that is considered to
be leather if the plastic coating does not exceed 0.15 mm (6/1000
inch) thick, and as plastic if over that thickness.
In Headquarters Ruling Letter (HRL) 081839, dated July 06,
1988, it was held that the same 0.15 mm guideline is to be used
to determine whether plastic coated leather uppers are considered
to be leather or plastic for classification purposes. This
ruling stated that if the uppers have a plastic coating of 0.15
mm or less they have an upper of leather, and if they have more
than 0.15 mm they have an upper of plastic.
Shoes that have a plastic coated leather sole are considered
to have a sole of leather if the layer of plastic is 0.15 mm or
less; and they are considered to have a sole of plastic if the
layer of plastic is over 0.15 mm.
HOLDING:
The footwear at issue is classifiable under subheading
6404.20.40, HTSUSA, which provides for footwear with outer soles
of leather or composition leather, not over 50 percent by weight
of rubber or plastics and not over 50 percent by weight of
textile materials and rubber or plastics with at least 10 percent
by weight being rubber or plastics, valued over $2.50 a pair.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference