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NY 864002

JULY 3,1991

CLA-2-64:S:N:N3:D 346SM 864002


TARIFF NO.: 6404.20.4060

Ms. Elaine Gosselin
Valley Lane Industries
50 West 34th Street, Suite 25C3
New York, NY 10001

RE: The tariff classification of a Fabric upper/Leather sole, high heel shoe from Taiwan.

Dear Ms. Gosselin:

In your letter dated June 3, 1991, you requested a tariff classification ruling.

Your sample, labelled Pattern W-3539-228, is a high heeled shoe with a leather sole. We will assume from your description as "C Romme Leather" that the black coating on the leather sole is under .15mm thick. Your weight breakdown indicates that of the 216 gram total weight, 134 grams consists of metal (buckle and steel shank), cardboard ("Texon" insole), the leather sole and the wood heel.

The applicable subheading for your sample will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, whose uppers are of textile materials and whose soles are of leather or composition leather; which is, by weight, not over 50% of textile materials, rubber and plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent 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 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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