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NY A86624



September 5, 1996

CLA-2-64:K:TC:C9:D23 A86624

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.9065

Ms. Janeen Goodson
Import Department
Superb Custom Brokers, Inc.
149-10 183rd Street
Jamaica, NY 11413

RE: The tariff classification of a shoe from Italy.

Dear Ms. Goodson:

In your letter dated August 12, 1996 you requested a tariff classification ruling on behalf of your client, Intershoe, Inc.

You included a sample, a woman's shoe designated style "VASS," and described it as having a polyurethane sole and upper of calf leather. The shoe will be imported from Italy. The sample is being returned as requested.

We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoe would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the shoe will be 6403.99.9065, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics; leather or composition leather and uppers of leather; other footwear; other; other; other; for other persons; valued over $2.50/pair; other; other; for women; other. The duty rate will be 10% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Thomas Mattina

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