Lammy suede footwear

HQ 083071 May 25, 1990 CLA-2:CO:R:C:G 083071 SR CATEGORY: Classification TARIFF NO.: 6404.19.35 James Wang Chifa Leather Corp. 11th Fl. NO. 91, Sec. 3 Nanking East Rd. Taipei, Taiwan, R.O.C. RE: Lammy suede footwear Dear Mr. Wang: This is in reference to your letter dated July 5, 1988, requesting the tariff classification of lammy suede shoes under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The merchandise is produced in Taiwan. FACTS: The merchandise at issue is a woman's high heel shoe. The shoe has a sole of plastic and an upper of lammy suede. Examination of the lammy suede material shoes that fibers of the underlying textile fabric protrude through the brushed plastic layer which forms the external surface of the upper. ISSUE: Whether the lammy suede is considered a textile surface for classification purposes. LAW AND ANALYSIS: Subheading 6404.19.35, HTSUSA, provides for footwear with outer soles of rubber or plastics and uppers of textile materials, of the slip-on type, not having a foxing-like band. Because textile fibers in the lammy suede protrude through the -2- plastic layer to the exterior surface, the lammy suede at issue does not meet the definition of impregnated, coated, or covered fabrics as provided in note 2(a) to chapter 59, HTSUSA. Therefore, the shoe has an upper of textile material. HOLDING: The shoe at issue is classifiable under subheading 6404.19.35, HTSUSA, which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, other, other, for women. The rate of duty is 37.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference