Lammy suede

HQ 083528 January 25, 1990 CLA-2:CO:R:C:G 083528 SR CATEGORY: Classification TARIFF NO.: 6402.99.1560 Mr. John F. Manoli Bennett Importing, Inc. 19 Bennett Street West Lynn, MA. 01905-0645 RE: Lammy suede Dear Mr. Manoli: This is in reference to your letter dated July 14, 1988, requesting the tariff classification of a lammy suede shoe 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 woman's shoe that is made of a lammy suede material. Examination of the lammy suede material submitted 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 classification purposes. LAW AND ANALYSIS: Subheading 6402.99.1560, HTSUSA, provides for footwear with outer soles and uppers of rubber or plastics. Because none of the textile fibers in the lammy suede protrude through the plastic layer to the exterior surface, the lammy suede at issue -2- meets the definition of impregnated, coated, or covered fabrics as provided in note 2(a) to chapter 59, HTSUSA. HOLDING: The shoe at issue is classifiable under subheading 6402.99.1560, HTSUSA, which provides for footwear with outer soles and uppers of rubber or plastics, other, 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 footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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), other, other, for women. The rate of duty is 6 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference