The tariff classification of a woman's shoe from Taiwan,China and Hong Kong -Textile Materials-Paper Dear Ms. Carson: In your letter dated May 22, 1992, you requested aclassification ruling. The submitted sample, your style #9221, is a woman's slip- on,sling-back, low heel casual shoe. You state, "Per our Taiwan office,most of the upper material is paper held together with cotton threads.The coating is liquid colors." The shoe has a foam padded insole, arubber and/or plastic outer sole, and an upper, which we have examinedand determined to be paper yarn (a textile material).
Reasoning
The tariff classification of a woman's shoe from Taiwan,China and Hong Kong -Textile Materials-Paper Dear Ms. Carson: In your letter dated May 22, 1992, you requested aclassification ruling. The submitted sample, your style #9221, is a woman's slip- on,sling-back, low heel casual shoe. You state, "Per our Taiwan office,most of the upper material is paper held together with cotton threads.The coating is liquid colors." The shoe has a foam padded insole, arubber and/or plastic outer sole, and an upper, which we have examinedand determined to be paper yarn (a textile material).
Cite this ruling
CBP Ruling 874865 (64041935): The tariff classification of a woman's shoe from Taiwan,China and Hong Kong -Textile Materials-Paper Dear Ms. Carson: In your letter dated May 22, 1992, you requested aclassification ruling. The submitted sample, your style #9221, is a woman's slip- on,sling-back, low heel casual shoe. You state, "Per our Taiwan office,most of the upper material is paper held together with cotton threads.The coating is liquid colors." The shoe has a foam padded insole, arubber and/or plastic outer sole, and an upper, which we have examinedand determined to be paper yarn (a textile material).
Paste this into a product's override reason when citing this ruling as justification for a classification.