HQ 085586: 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 085586

                                  December 20, 1989



          CLA-2:CO:R:C:G  085586  SR

          CATEGORY:  Classification

          TARIFF NO.:  6404.20.40

          Mr. Charles Santarelli
          Mersant International Ltd.
          158-12 Rockaway Boulevard
          Jamaica, NY 11434

          RE:  Footwear

          Dear Mr. Santarelli:

               This is in reference to your letter dated August 23, 1989,
          requesting the tariff classification of a woman's textile shoe,
          style "Jam", under the Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA).  A sample produced in Spain was
          submitted.

          FACTS:

               The merchandise at issue is a woman's shoe.  The shoe has a
          textile upper and a plastic coated composition leather sole.  The
          importer states that the leather sole is coated with a plastic
          spray of 0.05 mm.  The material submitted states that the textile
          fabric of the upper and the rubber and plastic make up 42.04
          percent by weight of the shoe.  The shoe appears to be valued
          over $2.50 a pair.

          ISSUE:

               Whether the sole of the footwear at issue is leather or
          plastic for classification purposes?

          LAW AND ANALYSIS:

               The definition of patent leather sets guidelines as to
          whether coated leather is plastic or leather.  The Explanatory
          Notes constitute the official interpretation of the HTSUSA at the

















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          international level.  The Explanatory Notes to heading 4109,
          HTSUSA, define patent leather as leather coated with a non-
          transparent, lustrous, mirror-like coating that is considered to
          be leather if the plastic coating does not exceed 0.15 mm (6/1000
          inch) thick, and as plastic if over that thickness.

               In Headquarters Ruling Letter (HRL) 081839, dated July 06,
          1988, it was held that the same 0.15 mm guideline is to be used
          to determine whether plastic coated leather uppers are considered
          to be leather or plastic for classification purposes.  This
          ruling stated that if the uppers have a plastic coating of 0.15
          mm or less they have an upper of leather, and if they have more
          than 0.15 mm they have an upper of plastic.

               Shoes that have a plastic coated leather sole are considered
          to have a sole of leather if the layer of plastic is 0.15 mm or
          less; and they are considered to have a sole of plastic if the
          layer of plastic is over 0.15 mm.

          HOLDING:

               The footwear at issue is classifiable under subheading
          6404.20.40, HTSUSA, which provides for footwear with outer soles
          of leather or composition leather, not over 50 percent by weight
          of rubber or plastics and not over 50 percent by weight of
          textile materials and rubber or plastics with at least 10 percent
          by weight being rubber or plastics, valued over $2.50 a pair.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division





























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