Footwear with uppers of lammy suede

HQ 081935 October 23, 1989 CLA-2 CO:R:C:G 081935 DFC CATEGORY: Classification TARIFF NO.: 6402 Ms. Tinka G. Andrade General Import Manager Meldisco Division of Melville Corporation 933 Macarthur Boulevard, Mahwah, New Jersey 07430 RE: Footwear with uppers of lammy suede Dear Ms. Andrade: In a letter dated March 14, 1988, you inquired as to the tariff classification of footwear with lammy suede uppers. Swatches of lammy suede material were submitted for examination. FACTS: The material of the swatches is apparently made by Union Leather and Printing Corporation of Taiwan or by Formosan Chemical Industrial Corporation of Taiwan. ISSUE: Is footwear having upper material of lammy suede, as represented by the swatches, considered to have uppers of textile materials or of plastics? LAW AND ANALYSIS: A microscopic examination of the cross-section and top- section of the swatches shows that the surface areas consist of plastic material with very few fibers protruding through the surface areas. -2- HOLDING: Footwear having outersoles of rubber or plastics and uppers of these materials is considered to have uppers of plastics and is classifiable under heading 6402, Harmonized Tariff Schedule of the United States Annotated. Sincerely, John Durant, Director Commercial Rulings Division 6cc A.D. NY Seaport 1cc James Sheridan NY Seaport D. Cahill library/peh 081935DFC