CLA-2-59:RR:NC:TA:350 D84750
Mr. John B. Pellegrini
Ross & Hardies
65 East 55th Street
New York, New York 10022-3219
RE: Tariff classification of “texus leather”, a bovine split leather laminated on the upper surface with textile material, for use as shoe components, from Korea.
Dear Mr. Pellegrini:
In your letter dated November 13, 1998, you requested a tariff classification ruling, on behalf of Adidas America, Inc.
According to your letter “Texus leather” is manufactured in Korea by Shin Kwang Co., Ltd., and is produced in three combinations, that “Each combination consists of woven polyester fabric of various types laminated to bovine split leather.”
The three samples submitted are identified as:
TX–111, polyester fabric laminated to bovine split leather.
TX–106EP*, polyester fabric, coated or laminated on the upper or exposed surface with a clear polyurethane plastic film, laminated to bovine split leather. *sample marked TX–102EP.
TX–105PU, polyester fabric, coated on the under or unexposed surface with a white pigmented polyurethane plastic, laminated to bovine split leather.
We note that all three textile fabrics are actually of a warp knit construction (heading 6002) and not woven.
All materials will be imported as piece goods, and you write there are 25 versions, each constructed in one of the three combinations described above. The difference will be in the “knit” of the fabric.
You believe, that since the goods are a combination of materials and such combinations appear not to be provided for under the HTS, classification would hang on a determination of what component imparts the essential character of the good, following 3(b) of the HTS General Rules of Interpretation (GRI). Taking this approach, you contend that since the split leather is thicker and heavier in all combinations, giving a range of 66% of the thickness and 55% of the weight, and 68% thickness and 65% weight, to 75% to the thickness and 72% of the weight, for qualities TX–111, TX–102EP and TX–105PU, respectively, the goods are classifiable under subheading 4104.39.8000 as other bovine leather, fancy. No other component data was furnished. The overall thicknesses were measured to be 1.92, 1.91 and 1.90 mm, respectively, with the leather constant.
We now look at the construction of the three types of goods. The fabric of TX–111 is a various, yarn colored, striped open-work warp knit fabric of subheading 6002.43. The material of TX–102EP is a warp knit fabric of a two colored yarn diamond pattern, coated or laminated on the upper surface with a thin clear visible compact PU plastic film. Such a material is classifiable under subheading 5903.20 as coated or laminated textile fabric. The fabric of TX–105PU is a small “diamond” patterned single colored (deep blue) warp knit fabric coated on the under surface with a milk white pigmented PU plastic. The plastic shows up through the center of the diamond pattern as small white dots in a field of blue. This good is also classifiable under subheading 5903.20. All three fabrics are textile materials of Section XI.
The different textile components completely cover one surface of the leather. Oval shapes are cut from the various styles and are incorporated, as inserts, on both sides of shoe uppers, adding a decorative textile touch to the shoes. The leather portion is not visible in the finished shoe.
Since we have a covered or laminated textile material, we consider all of these styles to fall under heading 5907, “Textile fabrics otherwise . . . covered;” following GRI 1. The applicable subheading for these goods will be 5907.00.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Laminated fabrics; of man-made fibers; other. The rate of duty will be 12 percent ad valorem.
There are no textile restraints for this merchandise from Korea.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling 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 the ruling, contact National Import Specialist George Barth at 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division