United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A82604 - NY A82716WR > NY A82711

Previous Ruling Next Ruling
NY A82711




JULY 25, 1996

CLA-2-64:RR:NC:TP:347 A82711

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.90

Mr. Donald S. Stein
Manatt, Phelps & Phillips, LLP
1501 M Street, N.W., Suite 700
Washington, D.C. 20005-1702

RE: The tariff classification of footwear from China.

Dear Mr. Stein:

In your letter dated April 16, 1996, you requested a classification ruling on behalf of your client, Pfister & Vogel Leather.

Specifically, you ask if footwear made with uppers of "Dynapel", a type of synthetic leather are considered to have uppers of rubber or plastic. You have submitted a sample of a shoe produced with an upper of "Dynapel". However, you have not identified this shoe by style name or number, nor have you made clear whether your client will be importing footwear or sheets of material.

You state that "Dynapel" is produced from a nylon fiber and polyurethane substrate which is subjected to certain mechanical and chemical applications, including coating with acrylic and polyurethane resins resulting in a natural leather look and feel.

General Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States, (HTS) states that The term "rubber" and "plastic" include woven fabrics or other textile products with an external layer of rubber or plastic being visible to the naked eye, for the purpose of this provision, no account should be taken of any resulting change of color.

We agree with your contention that "Dynapel" is a textile product with an external layer of rubber or plastic visible to the naked eye. Consequently, an upper made of "Dynapel", such as the one found on the submitted shoe is considered to be a plastic upper. However, the underlying textile fibers are exposed to the surface by a mechanical brushing process which is performed after the plastic coating is applied. These exposed textile fibers are clearly visible above the external layer of plastic and are included in the determination of the external surface area of the upper. Thus, footwear made from "Dynapel" does not have uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastic.

The applicable subheading for shoe submitted with this ruling request will be 6402.99.90, (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastic. Valued over $12/pair. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: