&&According to the information and sample submitted, the product is a ladies shoe, slip- on high heel pump. The shoe does not cover the ankle. The upper portion is composed of 87% cotton, 13% rayon textile fibers. The sole is made of plastics, over which textile fibers have been sprayed (flocking), on 76.2 % of the external surface.

&&Footwear is classified according to its constituent material. In accordance with Note 4 to Chapter 64, the material of the upper shall be taken to be the constituent material having the greatest external surface area and the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground. No account should be taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.&&&&As per General Note (C) to Chapter 64 a thin layer of textile flocking applied to the outer sole with glue is considered to be a ‘similar attachment’. Therefore, it is not taken into account in determining the sole composition. The sole is made plastics. The shoes at issue meet the terms of subheading 6404.19.&&