CLA-2-64:S:N:N3D:347-T 862920
Mr. Joseph F. Straus
BBC International Ltd.
19 West 34 St.
New York, N.Y. 10001
RE: The tariff classification of a man's casual shoe from
Taiwan.
Dear Mr. Straus:
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 : May 1, 1991
DESCRIPTION OF
MERCHANDISE : The sample, style number 010591, is a man's
casual low-top shoe, with a functionally
stitched plastic upper consisting of
polyvinyl chloride and a suede-like material
that has a plastic external surface. The
shoe has a five eyelet lace closure, a
padded ankle collar and a cemented-on
rubber/plastic outer sole.
HTS PROVISION : Certain footwear in Chapter 64
HTS SUBHEADING : 6402.99.15
RATE OF DUTY : 6 percent ad valoren
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