NY 866786: The tariff classification of a woman's slip-on shoe fromChina.

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 866786

                              October 1, 1991


CLA-2-64:S:N:N3D:347-T 866786   

CATEGORY:  Classification

TARIFF NO.: 6402.99.15  

Mr. Andrew W. Goodman
Bennett Importing, Inc.
19 Bennett Street
West Lynn, MA  01905-0645

RE:  The tariff classification of a woman's slip-on shoe from
China.

Dear Mr. Goodman:

     In your letter dated September 5, 1991, you requested a
tariff classification ruling.

     The submitted sample, style #TD5632Z "Vogue", is a woman's
sling back, high heel, slip-on shoe, with a predominately plastic
upper that has two 1/8 inch wide textile mesh panels crossing the
vamp.  The shoe has a cemented-on plastic outer sole.  

     You have also submitted a report from an independent testing
laboratory indicating that the total external surface area of
this shoe upper is 92.4 percent rubber/plastic and 7.6 percent
textile (the textile material being an interwoven monofilament
mesh fabric).  We will assume that the measurement is correct for
the purposes of this ruling request, but it should be confirmed
at the time of the actual importation of these shoes.

     The applicable subheading for the shoes described above will
be 6402.99.15, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately rubber and/or plastics; in which the
outer sole's external surface is predominately rubber and/or
plastics; which is other than "sports" footwear; in which the top
of upper is below the top of the wearer's ankle bone; in which
the upper's external surface is over 90 percent rubber and/or
plastics after every accessory and reinforcement present is
included as part of the upper's external surface; which is not
designed to be a protection against water, oil or cold or
inclement weather; and which does not have a foxing-like band. 
The rate of duty will be 6 percent ad valorem.
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 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