CLA-2-64:S:N:N3D:347-T 863678
Mr. Andrew W. Goodman
Bennett Importing, Inc.
19 Bennett St.
West Lynn, MA 01905-0645
RE: The tariff classification of a woman's fashion shoe from
China.
Dear Mr. Goodman:
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 : May 20, 1991
DESCRIPTION OF
MERCHANDISE : A woman's below-the-ankle height, slip-on
shoe, with a functionally stitched plastic
upper and a cemented-on molded
rubber/plastic bottom. The front half of the
plastic upper has numerous rectangular,
triangular and circular shaped 1/4 inch
cutouts that are filled-in by a nylon
textile mesh material underlay. By visual
exam- ination, we have determined that the
textile mesh material accounts for over 10
percent of the upper's external surface
area.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport