The tariff classification of a woman's shoe from Taiwan.

NY 851474 May 9, 1990 CLA-2-64:S:N:N3-D:347-T 851474 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. John T. McCarty Dingelstedt & Company 150 Nassau St. New York, N.Y. 10038 RE: The tariff classification of a woman's shoe from Taiwan. Dear Mr. McCarty: 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 : April 12, 1990 ON BEHALF OF : M & H Shoes Inc. DESCRIPTION OF MERCHANDISE : A woman's low heel, slip-on dress shoe, style number 7155, with a functionally stitched plastic upper, a metal ornament over the toes (which we consider to be a loosely attached appurtenance), and a cemented-on plastic (PVC) outer sole. HTS PROVISION : Footwear, in which the upper's external surface is predominately rubber and/or plastics; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90% rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing- like band; which is other than waterproof; and which is not a "zori".  HTS SUBHEADING : 6402.99.15 RATE OF DUTY : 6 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