HQ 083071: Lammy suede footwear

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 083071

                                    May 25, 1990



          CLA-2:CO:R:C:G  083071  SR

          CATEGORY:  Classification

          TARIFF NO.:  6404.19.35

          James Wang
          Chifa Leather Corp.
          11th Fl.
          NO. 91, Sec. 3
          Nanking East Rd.
          Taipei, Taiwan, R.O.C.

          RE: Lammy suede footwear

          Dear Mr. Wang:

               This is in reference to your letter dated July 5, 1988,
          requesting the tariff classification of lammy suede shoes under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  The merchandise is produced in Taiwan.

          FACTS:

               The merchandise at issue is a woman's high heel shoe.  The
          shoe has a sole of plastic and an upper of lammy suede.
          Examination of the lammy suede material shoes that fibers of the
          underlying textile fabric protrude through the brushed plastic
          layer which forms the external surface of the upper.

          ISSUE:

               Whether the lammy suede is considered a textile surface for
          classification purposes.

          LAW AND ANALYSIS:

               Subheading 6404.19.35, HTSUSA, provides for footwear with
          outer soles of rubber or plastics and uppers of textile
          materials, of the slip-on type, not having a foxing-like band.
          Because textile fibers in the lammy suede protrude through the

















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          plastic layer to the exterior surface, the lammy suede at issue
          does not meet the definition of impregnated, coated, or covered
          fabrics as provided in note 2(a) to chapter 59, HTSUSA.
          Therefore, the shoe has an upper of textile material.

          HOLDING:

               The shoe at issue is classifiable under subheading
          6404.19.35, HTSUSA, which provides for footwear with outer soles
          of rubber or plastics and uppers of textile material, other,
          footwear of the slip-on type, that is held to the foot without
          the use of laces or buckles or other fasteners, other, other, for
          women.  The rate of duty is 37.5 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division











































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference