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NY A81162

April 05, 1996

CLA-2-64:R:N3:347 A81162


TARIFF NO.: 6402.99.18

Mr. Erik D. Smithweiss
Grunfeld, DeSiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167-4000

RE: The tariff classification of footwear from the Far East.

Dear Mr. Smithweiss:

In your letter daated March 6, 1996, you requested a classification ruling on behalf of your client E.S. Originals, Inc.

Specifically, you ask if footwear manufactured with uppers of "Prisco PU" is considered to have uppers of plastic. You also request the tariff classification of style "Marc" which has an upper manufactured of "Prisco PU".

You state that "Prisco PU" is an imitation leather made of 100% polyurethane coated fabric. The "Prisco PU" is made in three steps. In step (A), a woven pile fabric substrate is created of polyester, rayon and cotton fibers. In step (B), the substrate is coated with a polymer solution containing a polyurethane resin, immersed in a coagulation tank, and than washed and dried. In step (C), the coated substrate is put through the sander process whereby the coated surface is sanded down in order to impart the visual characteristics of leather.

We agree with your contention that "Prisco PU" is a textile visibly covered externally with polyurethane plastic. The underlying textile fibers are not visible. In this regard, Chapter 64, Note 3(a) provides that "rubber or plastic" includes any textile material visibly coated or covered externally with one or both of those materials. Consequently, an upper made of "Prisco PU", such as the one found on style "Marc", is considered to be a plastic upper.

Style "Marc" is a girl's shoe with an outer sole and upper of rubber or plastic. It has a single ankle strap with a metal buckle closure.

The applicable subheading for the style "Marc" will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The rate of duty will be 6 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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

The samples are being returned in compliance with your request.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Roger J. Silvestri

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