NY 862920: The tariff classification of a man's casual shoe fromTaiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                             
                                               
                                 NY 862920

                                May 14, 1991 


CLA-2-64:S:N:N3D:347-T 862920   

CATEGORY:  Classification

TARIFF NO.: 6402.99.15

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, N.Y. 10001

RE:  The tariff classification of a man's casual shoe from
Taiwan.

Dear Mr. Straus:

     This classification decision under the Harmonized Tariff Schedule
of the United States (HTS) is being issued in accordance with the
provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

     DATE OF INQUIRY   :   May 1, 1991

     DESCRIPTION OF
     MERCHANDISE       :   The sample, style number 010591, is a man's
			   casual low-top shoe, with a functionally
			   stitched plastic upper consisting of
			   polyvinyl chloride and a suede-like material
			   that has a plastic external surface. The
			   shoe has a five eyelet lace closure, a
			   padded ankle collar and a cemented-on
			   rubber/plastic outer sole.

     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.99.15

     RATE OF DUTY      :   6 percent ad valoren

     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.


                                        Sincerely,

                                   
                                        

                                        Jean F. Maguire
                                        Area Director
                                        New York Seaport