The tariff classification of a woman's mesh shoe from China.

NY 874867 June 22, 1992 CLA-2-64:S:N:N3:D-346 SM 874867 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Tinka Andrade Meldisco 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of a woman's mesh shoe from China. Dear Ms. Andrade: In your letter dated May 26, 1992, you requested a tariff classification ruling. The sample is marked Sunrise style #9281. You state: "DESCRIPTION: Women close toe close back casual step-in. Upper of PVC and mesh. PVC sock lining and small self covered wedge heel. ISSUE: THE MATERIAL USED ON THIS FOOTWEAR IS A NEW MATERIAL CALLED P.U. MESH. WE BELIEVE THIS MATERIAL TO BE PLASTIC AND THAT FOOTWEAR IS PROPERLY CLASSIFIED AT HTS # 6402.99.1560" The "P.U. Mesh" is clearly the main component of the upper's external surface after the plastic imitation leather accessories are removed. Under 50x magnification, it seems to be made up of a criss-crossing, basket-weave-like mesh of very fine monofiliments. Based on the name you use, P.U. mesh, we assume that the monofiliments are composed chemically of polyurethane plastic. The applicable subheading for your sample will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is of the slip-on type; which lacks a foxing-like band; and which, we assume, is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent 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 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