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 Alene, is a woman's low heel shoe whichis open at the heel and closed at the toe. The shoe has an upperof textile material that consists of a strap, approximately 1/2inch in width, which goes around the heel and buckles at theside. We note that you have stated that the composition leatherouter sole is coated with a plastic spray that is .05mm thick.
Reasoning
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 Alene, is a woman's low heel shoe whichis open at the heel and closed at the toe. The shoe has an upperof textile material that consists of a strap, approximately 1/2inch in width, which goes around the heel and buckles at theside. We note that you have stated that the composition leatherouter sole is coated with a plastic spray that is .05mm thick.
Cite this ruling
CBP Ruling 862097 (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 Alene, is a woman's low heel shoe whichis open at the heel and closed at the toe. The shoe has an upperof textile material that consists of a strap, approximately 1/2inch in width, which goes around the heel and buckles at theside. We note that you have stated that the composition leatherouter sole is coated with a plastic spray that is .05mm thick.
Paste this into a product's override reason when citing this ruling as justification for a classification.