HQ 0083863 - Tariff classification of a child's shoe produced in Taiwan. - United States International Trade Commision Rulings

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HQ 083863

June 2, 1989

CLA-2 CO:R:C:G 083863

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.1580

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

RE: Tariff classification of a child's shoe produced in Taiwan.

Dear Ms. Meena:

Your letter dated February 8, 1989, addressed to our New York office concerning the tariff classification of a child's shoe, has been referred to this office for a direct reply to you. A sample was submitted for examination.

FACTS:

The sample is a child's slip-on, dress pump shoe. It has a lammy suede upper and a cemented-on plastic outsole.

ISSUE:

Whether the external surface area of the shoe's upper is over 90 percent plastics?

LAW AND ANALYSIS:

Subheading 6402.99.15, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for other footwear with outer soles and uppers of rubber or plastics, 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).

A laboratory analysis of the sample reveals that none of the textile fibers in the "lammy" material protrude through the foamed plastic layer to the surface.

Based on the laboratory analysis, it is our position that the external surface area of the sample shoe is over 90 percent plastics which mandates classification under subheading 6402.99.15, HTSUSA.

HOLDING:

Footwear represented by the sample is classifiable under subheading 6402.99.1580, HTSUSA, and dutiable at the rate of 6 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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