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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

(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

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