CLA-2-64:S:N:N3D:347-T 860865

Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, N.Y. 10001

RE: The tariff classification of a woman's dress pump from Taiwan.

Dear Mr. Straus:

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 : February 26, 1991

DESCRIPTION OF MERCHANDISE : A woman's dress pump, your style #022691B, with a suede leather upper and a cemented on plastic outer sole.

HTS PROVISION : Certain footwear in Chapter 64.

HTS SUBHEADING : 6403.99.90

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.


Sincerely,


Jean F. Maguire
Area Director
New York Seaport