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HQ 083333


November 21, 1989

CLA-2:CO:R:C:G 083333 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000

Mr. Michael A. Stern
S & S Shoe Corp.
605 Lincoln Road
Suite 207
Miami Beach, Florida 33139

RE: Lammy suede

Dear Mr. Stern:

This is in reference to your letter dated December 12, 1989, requesting the tariff classification of lammy suede under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted.

FACTS:

The merchandise at issue is 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 5903.20.1000, HTSUSA, provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. Because none of the textile fibers in the lammy suede protrude through the plastic layer to the
exterior surface, the lammy suede at issue meets the definition of impregnated, coated, or covered fabrics as provided in note 2(a) to chapter 59, HTSUSA.

HOLDING:

The material at issue is classifiable under 5903.20.1000, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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