HQ 083335: Lammy suede

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 083335

                                  November 21, 1989



          CLA-2:CO:R:C:G  083335  SR

          CATEGORY:  Classification

          TARIFF NO.:  5903.20.1000

          Ms. Lucile M. Bond
          Galleria FTW. Ltd., Inc.
          Suite 501
          Cooper Parkway Bldg.
          North Park Dr. & Airport Hwy.
          Pennsauken, N.J. 08109

          RE: Lammy suede

          Dear Ms. Bond:

               This is in reference to your letter dated November 8, 1988,
          requesting the tariff classification of lammy suede material.  A
          sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue is a lammy suede material.
          Examination of the lammy suede material at issue shows that only
          trace amounts 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 5903.20.1000, HTSUSA, provides for textile
          fabrics impregnated, coated, covered or laminated with plastics,
          with polyurethane, of cotton.  Because only trace amounts of the



















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          textile fibers in the lammy suede protrude through the plastic
          layer to the exterior surface, the lammy suede at issue meets the
          definition of impregnated, coated, or covered fabrics as provided
          in note 2(a) to chapter 59, HTSUSA.

          HOLDING:

               The material at issue is classifiable under subheading
          5903.20.1000, HTSUSA, which provides for textile fabrics
          impregnated, coated, covered or laminated with plastics, with
          polyurethane, of cotton.  The rate of duty is 5.3 percent ad
          valorem.

                                       Sincerely,



                                       John Durant, Director
                                       Commercial Rulings Division