The tariff classification of a woman's low-heel shoe fromTaiwan. Dear Mr. Lopez: In your letter dated July 19, 1991, you requested aclassification ruling. The submitted sample, your style #34-720529, is a woman'slow-heel casual shoe. The shoe is of the slip-on type and has atextile upper with a bow made of the same textile materialattached at the vamp. The shoe also has a plastic padded midsoleand an outer sole made of, you state, leather.