HQ 083333: 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 083333

                                  November 21, 1989



          CLA-2:CO:R:C:G  083333  SR

          CATEGORY:  Classification

          TARIFF NO.:  5903.20.1000

          Mr. Michael A. Stern
          S & S Shoe Corp.
          605 Lincoln Road
          Suite 207
          Miami Beach, Florida 33139

          RE: Lammy suede

          Dear Mr. Stern:

               This is in reference to your letter dated December 12, 1989,
          requesting the tariff classification of lammy suede under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue is lammy suede material.
          Examination of the lammy suede material submitted 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.

          LAW AND ANALYSIS:

               Subheading 5903.20.1000, HTSUSA, provides for textile
          fabrics impregnated, coated, covered or laminated with plastics,
          with polyurethane, of cotton.  Because none of the textile fibers
          in the lammy suede protrude through the plastic layer to the


















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          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 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