The tariff classification of a woman's fabric upper, leathersole slip-on from Taiwan. Dear Mr. Santarelli: In your letter dated March 27, 1991, on behalf of yourclient Nina Footwear Co., you requested a classification ruling. Your sample, style Mirage, is a woman's high heel shoe whichis open at the heel and closed at the toe. The shoe has an upperof textile material consisting of three textile straps. Two ofthe straps are approximately 1/4 inch in width, criss-crossesover the instep and is stitched to the third strap, which goesaround the heel and buckles at the side. We note that you havestated that the composition leather outer sole is coated with aplastic spray that is .05mm thick.

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CBP Ruling 862096 (6404204060): The tariff classification of a woman's fabric upper, leathersole slip-on from Taiwan. Dear Mr. Santarelli: In your letter dated March 27, 1991, on behalf of yourclient Nina Footwear Co., you requested a classification ruling. Your sample, style Mirage, is a woman's high heel shoe whichis open at the heel and closed at the toe. The shoe has an upperof textile material consisting of three textile straps. Two ofthe straps are approximately 1/4 inch in width, criss-crossesover the instep and is stitched to the third strap, which goesaround the heel and buckles at the side. We note that you havestated that the composition leather outer sole is coated with aplastic spray that is .05mm thick.

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