HQ 081912: Modification of HRL 080108; snake skin shoe

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 081912

                          March 7, 1990

CLA-2 CO:R:C:G  081912  NLP

CATEGORY:  Classification

TARIFF NO.:  6403.99.90

Mr. Joel Ditkowsky
Director of Import Operations
Freight Brokers International Inc.
1200 Brunswick Avenue
Far Rockaway, New York  11691

RE:  Modification of HRL 080108; snake skin shoe

Dear Mr. Ditkowsky:

     On October 5, 1987, Headquarter Ruling Letter (HRL) 080108
was issued classifying a ladies' shoe in subheading 6402.99.15,
Harmonized Tariff Schedule of the United States (HTSUS), which
provides for other footwear with outer soles and uppers of rubber
or plastics having uppers of which over 90 percent of the
external surface area is rubber or plastics, dutiable at 6
percent ad valorem.  After a request from the National Import
Specialists in New York City, we have re-examined the proper
classification of the ladies' shoe.

FACTS:

     The footwear under consideration is a ladies' casual, four
eyelet closed toe shoe with a closed back, a plastic/rubber
outsole, and a foam insole/midsole.  The upper is stitched onto a
thin lip of the molded plastic outsole and the lip is then
cemented to the outsole.

ISSUE:

     What is the HTSUS classification of the footwear at issue?

LAW AND ANALYSIS:

     HRL 080108 held that the footwear was classifiable under
subheading 6402.99.15, HTSUS, which provides for other footwear
with outer soles and uppers of rubber or plastics having uppers





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of which over 90 percent of the external surface area is rubber
or plastics.  After receipt of this ruling, a sample of the shoe
was submitted to the New York Customs Laboratory for anaylsis.
The laboratory report found that the sample was made of reptilian
(snake) leather, not a bonded leather with an outer surface of
plastic.

     Upon resubmission of the footwear sample to Headquarters
Laboratory, we have confirmed the findings of the New York
Customs Laboratory report: that the exterior surface of the
footwear sample is made of reptilian (snake) leather.  Therefore,
the footwear in question is more properly classified under a
different subheading within the HTSUS. The ladies' shoe would be
classifiable in subheading 6403.99.90, HTSUS, which provides for
footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather, valued at over $2.50 a
pair.  The rate of duty is 10 percent ad valorem.

HOLDING:

     HRL 080108 is modified pursuant to 19 CFR 177.9(d).  This
modification is effective immediately; however, it shall not be
applied retroactively to the classification of goods entered by
you or on your behalf in reliance on HRL 080108.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division