The tariff classification of a woman's high-heel shoe fromFrance. Dear Ms. Neder: In your letter dated August 16, 1990, on behalf of yourclient, Charles Jourdan, you requested a tariff classificationruling.

NY 855536 September 4, 1990 CLA-2-64:S:N:N3D:346 M 855356 CATEGORY: Classification TARIFF NO.: 6404.20.40 Ms. Jill A. Neder Columbia Shipping Inc. 138-01 Springfield Blvd. Jamaica, New York 11413 RE: The tariff classification of a woman's high-heel shoe from France. Dear Ms. Neder: In your letter dated August 16, 1990, on behalf of your client, Charles Jourdan, you requested a tariff classification ruling. The submitted sample, your style "Claudine", is a woman's high fashion, open heel, open toe, high heel shoe. The front portion of the shoe's upper is made of a textile material which is decorated with rhinestones and gold thread embroidery. The balance of the upper is composed of two thin leather straps that criss-cross over the instep and at the back of the ankle. The leather outersole appears to be coated with a black plastic or lacquer. From our visual examination of a cross section and from your statement that it is "leather", we presume that, if coated, the coating is less than .15mm thick. We note that you have submitted a component material weight breakdown which indicates that the textile, rubber and plastic components present in this shoe do not account for less than 20% of the weight of the entire shoe. The applicable subheading for style "Claudine" 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 the textile materials, rubber, and plastics; and which is, we assume, 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