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NY D83134

October 28, 1998

CLA-2-64:RR:NC:TP:347 D83134


TARIFF NO.: 6403.99.60, 6403.99.90

Mr. Anthony Vallone
The Janel Group
150-14 132nd Avenue
Jamaica, N.Y. 11434

RE: The tariff classification and marking status under the North American Free Trade Agreement (NAFTA), of leather shoes from Mexico; Article 509.

Dear Mr. Vallone:

In your letter dated October 1, 1998, written on behalf of your client, H.H. Brown, you requested a ruling on the status of two leather shoes from Mexico under the NAFTA.

You have submitted samples for two styles of leather shoes. You state that the leather for the black oxford shoe is of Mexican origin, and the leather for the white slip-on shoe is of USA origin. You state that all other components for both shoes are as follows: outsole (USA origin), heel cups (USA origin), insole (USA origin cut in Mexico to form footbed), thread (USA origin), laces (USA origin), fabric lining (USA origin). You further state that the shoes are produced in Mexico from materials that originate in either Mexico or the United States. Therefore, assuming that all materials used in the construction of the shoes are originating materials, the finished items will be considered originating goods and will be eligible for preferential treatment under the NAFTA pursuant to General Note 12(b) (iii) upon compliance with all applicable laws, regulations, and agreements.

The applicable tariff provision for both shoes, up to and including American men's size 8 will be 6403.99.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for other persons, valued over $2.50 per pair. The general rate of duty will be 10% ad valorem. For American men's sizes 8.5 and above, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. If the footwear is eligible for preferential treatment under the NAFTA, the special rate of duty for HTS 6403.99.90 will be 5% ad valorem, and the special rate of duty for HTS 6403.99.60 will be 4.2% ad valorem.

You also inquire as to the country of origin marking requirements for the footwear. We assume that the materials involved in making the shoes clearly lose their identity and undergo further manufacturing in Mexico to produce the final product. Therefore, "Made in Mexico" is an acceptable country of origin marking for the footwear.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Robert B. Swierupski

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