The tariff classification of a woman's fashion shoe fromChina.

NY 863678 June 19, 1991 CLA-2-64:S:N:N3D:347-T 863678 CATEGORY: Classification TARIFF NO.: 6402.99.30 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