NY 863659: The tariff classification of a women's high heel 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 863659

                                   JUNE 11,1991


CLA-2-64:S:N:N3-D:346-Y 863659  

CATEGORY:  Classification

TARIFF NO.: 6404.19.35  

Elza Mitelman
Inter-Maritime Forwarding Company Inc.
156 Williams Street
New York, New York  10038

RE:  The tariff classification of a women's high heel shoe from
China.

Dear Ms. Mitelman:

     In your letter dated May 21, l991, you requested a tariff
classification ruling on behalf of your client, The Felsway
Corp..

     The submitted sample, your style #50640, has a plastic sole
and an upper which has a polyurethane toe and heel portion.  The
sides of the upper and a portion of the vamp are made of a woven
nylon mesh with polyurethane overlays.  By visual examination, it
is apparent that the woven nylon mesh material accounts for the
majority of the external surface area of the upper.  Therefore,
we consider this item to have a an upper which is of
predominantly textile material.
               
     The applicable HTS subheading for the submitted item, style
#50640 will be 6404.19.35, which provides for footwear, in which
the upper's external surface is predominately of textile
materials; in which the external surface of the outer sole is
predominately rubber and/or plastics; which is other than
athletic footwear; which is not designed to be a protection
against water, oil, or cold or inclement weather; which is of
the slip-on type; which does not have a foxing like band; and
which is 10% or more by weight of rubber and/or plastics.  The
rate of duty will be 37.5% 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 are 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