Modification of HRL 080108; snake skin shoe

HQ 081912 March 7, 1990 CLA-2 CO:R:C:G 081912 NLP CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Joel Ditkowsky Director of Import Operations Freight Brokers International Inc. 1200 Brunswick Avenue Far Rockaway, New York 11691 RE: Modification of HRL 080108; snake skin shoe Dear Mr. Ditkowsky: On October 5, 1987, Headquarter Ruling Letter (HRL) 080108 was issued classifying a ladies' shoe in subheading 6402.99.15, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics having uppers of which over 90 percent of the external surface area is rubber or plastics, dutiable at 6 percent ad valorem. After a request from the National Import Specialists in New York City, we have re-examined the proper classification of the ladies' shoe. FACTS: The footwear under consideration is a ladies' casual, four eyelet closed toe shoe with a closed back, a plastic/rubber outsole, and a foam insole/midsole. The upper is stitched onto a thin lip of the molded plastic outsole and the lip is then cemented to the outsole. ISSUE: What is the HTSUS classification of the footwear at issue? LAW AND ANALYSIS: HRL 080108 held that the footwear was classifiable under subheading 6402.99.15, HTSUS, which provides for other footwear with outer soles and uppers of rubber or plastics having uppers -2- of which over 90 percent of the external surface area is rubber or plastics. After receipt of this ruling, a sample of the shoe was submitted to the New York Customs Laboratory for anaylsis. The laboratory report found that the sample was made of reptilian (snake) leather, not a bonded leather with an outer surface of plastic. Upon resubmission of the footwear sample to Headquarters Laboratory, we have confirmed the findings of the New York Customs Laboratory report: that the exterior surface of the footwear sample is made of reptilian (snake) leather. Therefore, the footwear in question is more properly classified under a different subheading within the HTSUS. The ladies' shoe would be classifiable in subheading 6403.99.90, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued at over $2.50 a pair. The rate of duty is 10 percent ad valorem. HOLDING: HRL 080108 is modified pursuant to 19 CFR 177.9(d). This modification is effective immediately; however, it shall not be applied retroactively to the classification of goods entered by you or on your behalf in reliance on HRL 080108. Sincerely, John Durant, Director Commercial Rulings Division