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NY 862702

May 6, 1991

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


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

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.


Jean F. Maguire

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