NY 863003: The tariff classification of a girl'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 863003

                                May 10, 1991 

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

CATEGORY:  Classification

TARIFF NO.: 6402.99.15

Ms. Judy L. Cook 
Pagoda Trading Company, Inc.
1950 Craig Road
St. Louis, Missouri 63146

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

Dear Ms. Cook:

     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   :   April 23, 1991

     DESCRIPTION OF
     MERCHANDISE       :   The sample, style number 085307G, is a low
			   cut casual shoe with a plastic tongue and a
			   two eyelet closure that has a functional
			   textile ribbon lace tied in a bow. The
			   external surface area of the upper is of
			   rubber and/or plastics, with the lower
			   portion consisting of a function- ally
			   stitched PVC and the upper half consisting
			   of a textile mesh material that is visibly
			   coated externally with plastic. The shoe
			   also has a cemented-on, unit molded,
			   rubber/plastic outer sole.


     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.99.15

     RATE OF DUTY      :   6 percent ad valorem


     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