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.

NY 865402 AUGUST 21, 1991 CLA-2- 64:S:N:N3D:346 M 865402 CATEGORY: Classification TARIFF NO.: 6404.20.40 Mr. Herman Lopez Kowa American Corp. 1140 Avenue of the Americas New York, New York 10036 RE: The tariff classification of a woman's low-heel shoe from Taiwan. Dear Mr. Lopez: In your letter dated July 19, 1991, you requested a classification ruling. The submitted sample, your style #34-720529, is a woman's low-heel casual shoe. The shoe is of the slip-on type and has a textile upper with a bow made of the same textile material attached at the vamp. The shoe also has a plastic padded midsole and an outer sole made of, you state, leather. We note that in addition to stating in your letter that the value of the shoe is $7.50 per pair, you have submitted a component material breakdown of the pieces of the shoe prior to assembly. Your figures indicate that the weight of the textile, plastic and rubber components present in this shoe is not more than 50% of the weight of the entire shoe. We do not see any obvious errors in the breakdown. As this is a prototype sample, the accuracy of the component weight breakdown figures for the actual imported shoe will have to be verified by Customs at the time of importation. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the shoe submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". The applicable subheading for this shoe, based on your sample and your statement, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and/or plastics; and which, we assume, is valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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 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