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NY 875117

JUNE 19 1992

CLA-2-64:S:N:N3:D 346 875117


TARIFF NO.: 6404.19.3560

Mr. Herman Lopez
Kowa American Corp.
1140 Avenue of the Americas
New York, NY 10036

RE: The tariff classification of a woman's mesh, high-heel shoe from Taiwan - Textile Materials.

Dear Mr. Lopez:

In your letter dated June 3, 1992, you requested a tariff classification ruling.

You describe the sample as follows:

"Sample No.00-136A-1146
Women's slip-on
Uppers : 80% polyurethane mesh & 20% plastic Sole : Plastic
FOB : $6.00 per pair
Made in Taiwan"

Under 50x magnification, it is clear that the "mesh" is a criss-crossed, basket-weave-like fabric of very fine monofiliments. From your description, we believe the monofiliments are chemically composed of polyurethane plastic.

The applicable subheading for your sample will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastic; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band; and which, we assume, is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 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

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