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NY 851159

April 24, 1990

CLA-2-64:S:N:N3D:347 851159


TARIFF NO.: 6403.91.90

Mr. Scott C. Larson
Volume Shoe Corporation
P.O. Box 1189
Topeka, KS 66601

RE: The tariff classification of footwear from Taiwan or China.

Dear Mr. Larson:

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 3, 1990

MERCHANDISE : Style 4523 is a women's 10-1/2 inch high dress boot with a rubber/plastic sole and a 3-1/4 inch high heel. The upper is made from suede leather and plastic embossed to look like reptile skin. The upper has two plastic pull loops and a metal toe trim, both considered to be accessories or reinforce- ments, and a plastic belt with a metal buckle laced through a loop at the back of the boot, considered to be a loosely attached appurte- nance. You state that without the belt, the external surface area of the upper measures 53.38% leather, 45.36% rubber/plastic, and 1.26% metal.

HTS PROVISION : Other leather footwear, covering the ankle, other, for other persons.

HTS SUBHEADING : 6403.91.90

RATE OF DUTY : 10 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.


Jean F. Maguire
Area Director

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