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HQ 081935

October 23, 1989

CLA-2 CO:R:C:G 081935 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402

Ms. Tinka G. Andrade
General Import Manager
Meldisco
Division of Melville Corporation
933 Macarthur Boulevard,
Mahwah, New Jersey 07430

RE: Footwear with uppers of lammy suede

Dear Ms. Andrade:

In a letter dated March 14, 1988, you inquired as to the tariff classification of footwear with lammy suede uppers. Swatches of lammy suede material were submitted for examination.

FACTS:

The material of the swatches is apparently made by Union Leather and Printing Corporation of Taiwan or by Formosan Chemical Industrial Corporation of Taiwan.

ISSUE:

Is footwear having upper material of lammy suede, as represented by the swatches, considered to have uppers of textile materials or of plastics?

LAW AND ANALYSIS:

A microscopic examination of the cross-section and top- section of the swatches shows that the surface areas consist of plastic material with very few fibers protruding through the surface areas.

HOLDING:

Footwear having outersoles of rubber or plastics and uppers of these materials is considered to have uppers of plastics and is classifiable under heading 6402, Harmonized Tariff Schedule of the United States Annotated.

Sincerely,

John Durant, Director

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