The tariff classification of a woman's low-heel shoe fromTaiwan. Dear Ms. Peterson: In your letter dated October 30, 1991, you requested aclassification ruling. The submitted sample, your style Snipit/Denim/A, is awoman's low-heel, slip-on shoe. It has an unlined textile(denim) upper with a PVC topline, a decorative PVC bow stitchedover the toes, and a plastic toe and heel overlay. The shoe alsohas, you state, a leather insole/sockliner and a leather outsole. On the breakdown sheet you indicate that the outsole iscomposition leather. In either case, we will assume for thepurposes of this ruling letter, that the black coating on it isless than .15mm thick.

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CBP Ruling 868472 (64042040): The tariff classification of a woman's low-heel shoe fromTaiwan. Dear Ms. Peterson: In your letter dated October 30, 1991, you requested aclassification ruling. The submitted sample, your style Snipit/Denim/A, is awoman's low-heel, slip-on shoe. It has an unlined textile(denim) upper with a PVC topline, a decorative PVC bow stitchedover the toes, and a plastic toe and heel overlay. The shoe alsohas, you state, a leather insole/sockliner and a leather outsole. On the breakdown sheet you indicate that the outsole iscomposition leather. In either case, we will assume for thepurposes of this ruling letter, that the black coating on it isless than .15mm thick.

Paste this into a product's override reason when citing this ruling as justification for a classification.