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NY B88019




August 6, 1997

CLA-2-64:FO:CM:NP:POR:CO:D24:B88019

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.59.60; 6403.59.90

Paula Chagoury
3103 Gilmerton Ave.
Los Angeles, CA 90064

RE: The tariff classification of footwear from Lebanon

Dear Ms. Chagoury:

In your letter dated May 31, 1997, forwarded to this office for reply and received on August 6, 1997, you requested a tariff classification ruling.

Two samples were submitted; a men's loafer style slip-on shoe, and a women's sling-back, slip-on high-heel shoe. Both are below the ankle in height and are described as having leather uppers and soles.

The applicable subheading for the men's shoe will be 6403.59.60, and for the women's shoe, 6403.59.90, Harmonized Tariff Schedule of the United States (HTS), which provide for other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; other than sports footwear, footwear with outer soles of leather and uppers consisting of leather straps across the instep and around the big toe, footwear made on a base of wood, footwear with a metal toe-cap; footwear with outer soles of leather; other than footwear covering the ankle, turn or turned footwear or welt footwear. The rate of duty will be 8.5% for the men's shoe and 10% for the women's shoe.

In response to your inquiry as to whether GSP or other special duty rates would be applicable, please be advised that for these tariff provisions for this country (Lebanon) there would not.

The women's shoe is adequately marked with the name of the country of origin. The men's shoe is marked on the sole "Made in Italy", and you indicate in your letter that soles of Italian origin may be used in the construction of the shoes. If of Lebanese origin a shoe so marked would be considered NOT legally marked; the present marking would need to be obliterated and the shoe labeled as being made in Lebanon.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Lewellyn Robison
Port Director

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