HQ 083863: Tariff classification of a child's shoe produced in Taiwan.

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 083863

                                    June 2, 1989


          CLA-2 CO:R:C:G  083863

          CATEGORY: Classification

          TARIFF NO.: 6402.99.1580

          Ms. Catherine Meena
          Import Manager
          Vida Shoes International Inc.
          29 West 56th Street
          New York, New York 10019

          RE: Tariff classification of a child's shoe produced in Taiwan.

          Dear Ms. Meena:

               Your letter dated February 8, 1989, addressed to our New
          York office concerning the tariff classification of a child's
          shoe, has been referred to this office for a direct reply to you.
          A sample was submitted for examination.

          FACTS:

               The sample is a child's slip-on, dress pump shoe. It has a
          lammy suede upper and a cemented-on plastic outsole.

          ISSUE:

               Whether the external surface area of the shoe's upper is
          over 90 percent plastics?

          LAW AND ANALYSIS:

               Subheading 6402.99.15, Harmonized Tariff Schedule of the
          United States Annotated (HTSUSA), 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 (including
          any accessories or reinforcements such as those mentioned in note
          4(a) to this chapter) is rubber or plastics (except footwear
          having a foxing or a foxing-like band applied or molded at the
          sole and overlapping the upper and except footwear designed to be
          worn over, or in lieu of other footwear as a protection against
          water, oil, grease or chemicals or cold or inclement weather).
















                                         -2-

               A laboratory analysis of the sample reveals that none of the
          textile fibers in the "lammy" material protrude through the
          foamed plastic layer to the surface.

               Based on the laboratory analysis, it is our position that
          the external surface area of the sample shoe is over 90 percent
          plastics which mandates classification under subheading
          6402.99.15, HTSUSA.

          HOLDING:

               Footwear represented by the sample is classifiable under
          subheading 6402.99.1580, HTSUSA, and dutiable at the rate of 6
          percent ad valorem.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division









































          cahill library 083863
          6cc A.D. NY Seaport
          1cc James Sheridan NY Seaport
          1cc John Durant
          1cc Legal Reference