The tariff classification of a women's high heel shoe fromChina.

NY 863659 JUNE 11,1991 CLA-2-64:S:N:N3-D:346-Y 863659 CATEGORY: Classification TARIFF NO.: 6404.19.35 Elza Mitelman Inter-Maritime Forwarding Company Inc. 156 Williams Street New York, New York 10038 RE: The tariff classification of a women's high heel shoe from China. Dear Ms. Mitelman: In your letter dated May 21, l991, you requested a tariff classification ruling on behalf of your client, The Felsway Corp.. The submitted sample, your style #50640, has a plastic sole and an upper which has a polyurethane toe and heel portion. The sides of the upper and a portion of the vamp are made of a woven nylon mesh with polyurethane overlays. By visual examination, it is apparent that the woven nylon mesh material accounts for the majority of the external surface area of the upper. Therefore, we consider this item to have a an upper which is of predominantly textile material. The applicable HTS subheading for the submitted item, style #50640 will be 6404.19.35, which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents are 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