HQ 080486: Is a buffed polyurethane surface on footwear considered to be plastic for tariff purposes?

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 080486

                                    August 5, 1988





            CLA-2 CO:R:C:G  080486 jlj

            CATEGORY:  Classification

            TARIFF NO.:  700.59

            Mr. Jose R. Reyes
            Humberto Vidal, Inc.
            P.O. Box 21487
            Rio Pedras, Puerto Rico 00928

            RE:  Is a buffed polyurethane surface on footwear considered
                 to be plastic for tariff purposes?

            Dear Mr. Reyes:

                 You requested a tariff classification for a woman's shoe
            from Taiwan.

            FACTS:

                 You state that the upper is made of a fabric which has
            been covered with wet polyurethane.  It is our understanding
            that wet polyurethane was coagulated, dried by a heating
            machine, and buffed by a  sanding machine to achieve its soft,
            fine finish.  A sample of the material used to make the upper
            was submitted along with your letter.

            ISSUE:

                 The issue is whether the velvety surface area on the
            exterior surface area of the upper (ESAU) should be considered
            to constitute a plastic surface for tariff purposes.  If it
            is considered plastic, then the shoe is eligible for
            classification under the provision for other footwear which is
            over 50 percent by weight of rubber or plastics or over 50
            percent by weight of fibers and rubber or plastics and having
            uppers of which over 90 percent of the exterior surface area
            is rubber or plastics (except footwear having foxing or a
            foxing-like band applied or molded at the sole and overlapping
            the upper), in item 700.56, Tariff Schedules of the United
            States (TSUS).












                                         - 2 -

            LAW AND ANALYSIS:

                 Schedule 7, Part 1, Subpart A, Headnote 3, TSUS, provides
            that:

                       For the purposes of items 700.51 through
                       700.56, the rubber or plastics forming
                       the exterior surface area specified, if
                       supported by fabric or other material,
                       must coat or fill the supporting material
                       with a quantity of rubber or plastics
                       sufficient to visibly and significantly
                       affect the surface otherwise than by
                       change in color, whether or not the color
                       has been changed thereby.

                 When the ESAU of the sample swatch is viewed in cross
            section under a microscope, individual fibers are visible.  A
            technical analysis indicates that the ESAU is basically a top
            coated fiber surface and that there is not a continuous
            coating on the ESAU.  It is Customs position, as stated in
            Customs Headquarters Ruling Letter 079283 of September 11,
            1987, that only materials in which the top layer is plastic
            unmixed with fiber are considered to have a plastic surface
            for footwear purposes.

            HOLDING:

                 In view of the foregoing, we find that the instant
            footwear is not classified under the provision for other
            footwear...having uppers of which over 90 percent of the
            exterior surface area is rubber or plastics...in item 700.56,
            TSUS.  Instead, we find that the instant footwear is
            classified under the provision for footwear of the slip-on
            type, in item 700.59, TSUS, dutiable at the rate of 37.5
            percent ad valorem.

                 The proposed Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA) is scheduled to replace the TSUS.
            The HTSUSA subheading applicable to the instant merchandise is
            6404.19.3560, which provides for other footwear of the slip-on
            type for women, with duty at the rate of 37.5  percent ad
            valorem.  This classification represents the present position



















                                         - 3 -

            of the Customs Service regarding the dutiable status of the
            merchandise under the proposed HTSUSA.  If there are changes
            before enactment, this advice may not continue to be
            applicable.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


















































            6cc:  A.D., NY Seaport (NIS-346)
            1cc:  John Durant
            CO:R:C:G:JLJOHNSON:lw 6/8/88  6/13/88  7/15/88  7/25/88