Classification of a woman's casual shoe.

NY 850287 March 23,1990 CLA-2-64:S:N:N3D:346 Y 850287 CATEGORY: Classification TARIFF NO.: 6404.19.50 Ms. Tinka G. Andrade Meldisco 933 Macarthur Boulevard Mahwah, New Jersey 07430 RE: Classification of a woman's casual shoe. Dear Ms. Andrade: In your letter dated March 5, 1990, you requested a tariff classification ruling on a woman's low-heel shoe from China. The submitted sample, no style # indicated, is a woman's low-heel casual shoe. The shoe is of the slip-on type with an upper of textile (canvas) material that is elasticized on both sides of the instep. It has an embroidered design across the top of the vamp at the toe, and an injection molded rubber and/or plastic bottom which overlaps the upper by 1/8 inch to as much as 3/16 inch, all around the shoe. We consider this shoe to have a foxing-like band. We note that you have stated that the subject shoe is valued not over $3.00 per pair. The applicable subheading for the item described will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface 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 has a foxing-like band almost wholly of rubber or plastics; and which is valued not over $3.00 per pair. The duty rate will be 48% 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