HQ 083633: Classification of a lammy suede dress pump

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 083633

                                     May 1, 1989


          CLA-2:CO:R:C:G  083633  SR

          CATEGORY:  Classification

          TARIFF NO.:  6402.99.1580

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

          RE: Classification of a lammy suede dress pump

          Dear Ms. Meena:

               This is in reference to your letter dated January 23, 1989,
          requesting the tariff classification of a lammy suede dress pump
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample produced in Taiwan was submitted.

          FACTS:

               The merchandise at issue is a child's lammy suede slip on
          dress pump.  The shoe has a cemented-on, unit molded plastic sole
          and a shiny plastic upper.  It has an additional strip of lammy
          suede material that is approximately 1 1/4 inches wide and 4 1/2
          inches long that is stitched across the instep.  In the center of
          the strip a lammy suede bow is attached by glue to the instep.

               Examination of the lammy suede material in this shoe 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 under heading 6402, HTSUSA.

          LAW AND ANALYSIS:

               Subheading 6402.99.15, HTSUSA, provides for footwear with
          outer soles and uppers of rubber or plastics, other, having
          uppers of which over 90 percent of the external surface area















                                        - 2 -


          (including any accessories or reinforcements) is rubber or
          plastics (except footwear having a foxing or a foxing-like band
          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).  To be classified under
          this subheading it must be determined whether the bow or lammy
          suede strip are added back on to be considered the external
          surface area; and if so whether they are considered to be
          plastic.

               The bow is not considered as part of the external surface
          area.  Headquarters Ruling Letter (HRL) 082661, dated October 17,
          1988, decided that a bow is considered a loosely attached
          appurtenance and is not a part of the upper at all.  For this
          reason it is not added back in measuring the external surface
          area of the upper.  The lammy suede strap is an accessory or
          reinforcement and would be considered a part of the external
          surface area of the upper.  Because none of the fibers of the
          lammy suede strip protrude through the plastic surface coating,
          the lammy suede in this case is considered to be a plastic
          material for purposes of classification.  Therefore the entire
          upper surface of the shoe at issue is of plastics.

          HOLDING:

               The shoes at issue are classifiable under 6402.99.1580,
          HTSUSA, which provides for footwear with outer soles and uppers
          of rubber or plastics, other, 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),
          other, other, for children.  The rate of duty is 6 percent ad
          valorem.

                                       Sincerely,



                                       John Durant, Director
                                       Commercial Rulings Division