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NY 861099

March 14, 1991

CLA-2-64:S:N:N3D:347-T 861099


TARIFF NO.: 6402.99.30

Ms. Elaine Gosselin
Valley Lane Industries
50 West 34 St.
Suite 25C4
New York, N.Y. 10001

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

Dear Ms. Gosselin:

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 : March 4, 1991

MERCHANDISE : A woman's slip-on dress pump, your pattern # W-3338A-216, which has a predominately plastic upper with a sewn-on suede leather and metal, ornamental toe piece accessory and a cemented-on plastic outer sole.
The suede leather and metal toe piece accessory accounts for at least 10 percent of the upper's external surface.

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.


Jean F. Maguire
Area Director
New York Seaport

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