Classification of lammy suede footwear

HQ 084033 May 15, 1989 CLA-2:CO:R:C:G 084033 SR CATEGORY: Classification TARIFF NO.: 6402.99.1560 Ms. Monica B. Stankard Millfield Trading Co., Inc. 150 Woodbury Road Woodbury, New York 11797 RE: Classification of lammy suede footwear Dear Ms. Stankard: This is in reference to your letter dated June 6, 1988, requesting the tariff classification of lammy suede footwear under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A swatch of the fabric produced in Taiwan was submitted. FACTS: The merchandise at issue is a lammy suede slip on dress pump. The shoe has a cemented-on, unit molded plastic sole and a lammy suede upper. Examination of the lammy suede material in this shoe 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 under heading 6402, HTSUSA. LAW AND ANALYSIS: Subheading 6402.99.15, HTSUSA, 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 - 2 - (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band 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). Because none of the textile fibers in the lammy suede protrude through the plastic layer to the exterior surface, the lammy suede at issue is considered to be a plastic material for classification purposes. HOLDING: The shoes at issue are classifiable under 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