NY 862702: The tariff classification of a woman's high heel shoe from,we presume, China, Taiwan or Korea.

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 862702

                                May 6, 1991

CLA-2-64:S:N:N3D:347-T 862702   

CATEGORY:  Classification

TARIFF NO.: 6402.99.30

Mr. Andrew Rosener
Morse Shoe International
555 Turnpike St.
Canton, MA 02021

RE:  The tariff classification of a woman's high heel shoe from,
we presume, China, Taiwan or Korea. 

Dear Mr. Rosener:

     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 22, 1991
     
     DESCRIPTION OF
     MERCHANDISE       :   A woman's slip-on, high heel dress shoe,
			   with a predominately plastic upper that has
			   pieced- in side panels of a woven nylon
			   fabric mesh with embroidery. The shoe also
			   has a cemented-on rubber/plastic outer
			   sole.  The woven nylon mesh is considered,
			   for classification purposes, to be a textile
			   material that has not been visibly coated or
			   covered externally with rubber or plastics.

     HTS PROVISION     :   Certain footwear in Chapter 64 

     HTS SUBHEADING    :   6402.99.30

     RATE OF DUTY      :   37.5 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