NY 865402: The tariff classification of a woman's low-heel shoe fromTaiwan. Dear Mr. Lopez: In your letter dated July 19, 1991, you requested aclassification ruling. The submitted sample, your style #34-720529, is a woman'slow-heel casual shoe. The shoe is of the slip-on type and has atextile upper with a bow made of the same textile materialattached at the vamp. The shoe also has a plastic padded midsoleand an outer sole made of, you state, leather.

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 865402  

                               AUGUST 21, 1991                 
                                                                 

CLA-2- 64:S:N:N3D:346 M 865402
                                                                 
CATEGORY:  Classification                                        
     
TARIFF NO.:  6404.20.40

Mr. Herman Lopez
Kowa American Corp.
1140 Avenue of the Americas
New York, New York  10036

RE: The tariff classification of a woman's low-heel shoe from
Taiwan.   
                                                                 
Dear Mr. Lopez: 
                                               
     In your letter dated July 19, 1991, you requested a
classification ruling.                   
 
     The submitted sample, your style #34-720529, is a woman's
low-heel casual shoe.  The shoe is of the slip-on type and has a
textile upper with a bow made of the same textile material
attached at the vamp.  The shoe also has a plastic padded midsole
and an outer sole made of, you state, leather.  

     We note that in addition to stating in your letter that the
value of the shoe is $7.50 per pair, you have submitted a
component material breakdown of the pieces of the shoe prior to
assembly.  Your figures indicate that the weight of the textile,
plastic and rubber components present in this shoe is not more
than 50% of the weight of the entire shoe.  We do not see any
obvious errors in the breakdown.  As this is a prototype sample,
the accuracy of the component weight breakdown figures for the
actual imported shoe will have to be verified by Customs at the
time of importation. 

     We also note that the submitted sample is not marked with
the country of origin.  Therefore, if imported as is, the shoe
submitted will not meet the country of origin marking
requirements of 19 U.S.C. 1304.  Accordingly, the shoe 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".
            
       The applicable subheading for this shoe, based on your
sample and your statement, will be 6404.20.40, Harmonized Tariff
Schedule of the United States (HTS), which provides for
footwear, in which the upper's external surface is predominately
textile materials; in which the outer sole's external surface is
predominately leather or composition leather; which is, by
weight, not over 50% as a total of textile materials, rubber
and/or plastics; and which, we assume, is valued over $2.50 per
pair.  The rate of duty will be 10 percent ad valorem.           
                                                  
       This ruling is being issued under the provisions of
Section l77 of the Customs Regulations (l9 C.F.R. 177).          
                                                                 
       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