The tariff classification of a man's casual shoe fromTaiwan.

NY 862920 May 14, 1991 CLA-2-64:S:N:N3D:347-T 862920 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. Joseph F. Straus BBC International Ltd. 19 West 34 St. New York, N.Y. 10001 RE: The tariff classification of a man's casual shoe 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 : May 1, 1991 DESCRIPTION OF MERCHANDISE : The sample, style number 010591, is a man's casual low-top shoe, with a functionally stitched plastic upper consisting of polyvinyl chloride and a suede-like material that has a plastic external surface. The shoe has a five eyelet lace closure, a padded ankle collar and a cemented-on rubber/plastic outer sole. HTS PROVISION : Certain footwear in Chapter 64 HTS SUBHEADING : 6402.99.15 RATE OF DUTY : 6 percent ad valoren 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