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NY 863003

May 10, 1991

CLA-2-64:S:N:N3D:347-T

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.15

Ms. Judy L. Cook
Pagoda Trading Company, Inc.
1950 Craig Road
St. Louis, Missouri 63146

RE: The tariff classification of a girl's casual shoe from Taiwan.

Dear Ms. Cook:

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 : April 23, 1991

DESCRIPTION OF
MERCHANDISE : The sample, style number 085307G, is a low cut casual shoe with a plastic tongue and a two eyelet closure that has a functional textile ribbon lace tied in a bow. The external surface area of the upper is of rubber and/or plastics, with the lower portion consisting of a function- ally stitched PVC and the upper half consisting of a textile mesh material that is visibly coated externally with plastic. The shoe also has a cemented-on, unit molded, rubber/plastic outer sole.

HTS PROVISION : Certain footwear in Chapter 64

HTS SUBHEADING : 6402.99.15

RATE OF DUTY : 6 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

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