HQ 083528: 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 083528

                                  January 25, 1990



          CLA-2:CO:R:C:G  083528  SR

          CATEGORY:  Classification

          TARIFF NO.:  6402.99.1560

          Mr. John F. Manoli
          Bennett Importing, Inc.
          19 Bennett Street
          West Lynn, MA. 01905-0645

          RE: Lammy suede

          Dear Mr. Manoli:

               This is in reference to your letter dated July 14, 1988,
          requesting the tariff classification of a lammy suede shoe 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 woman's shoe that is made of a
          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 6402.99.1560, HTSUSA, provides for footwear with
          outer soles and uppers of rubber or plastics.  Because none of
          the textile fibers in the lammy suede protrude through the
          plastic layer to the exterior surface, the lammy suede at issue



















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          meets the definition of impregnated, coated, or covered fabrics
          as provided in note 2(a) to chapter 59, HTSUSA.

          HOLDING:

               The shoe at issue is classifiable under subheading
          6402.99.1560, 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 women.  The rate of duty is 6 percent ad
          valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division







































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