CLA-2:CO:R:C:G 083335 SR
Ms. Lucile M. Bond
Galleria FTW. Ltd., Inc.
Suite 501
Cooper Parkway Bldg.
North Park Dr. & Airport Hwy.
Pennsauken, N.J. 08109
RE: Lammy suede
Dear Ms. Bond:
This is in reference to your letter dated November 8, 1988,
requesting the tariff classification of lammy suede material. A
sample produced in Taiwan was submitted.
FACTS:
The merchandise at issue is a lammy suede material.
Examination of the lammy suede material at issue shows that only
trace amounts 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 only trace amounts of the
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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 subheading
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