The tariff classification of men’s footwear from Argentina

N182575 September 16, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.6060 Martiniano Lopez Crozet 2905 Reservoir Street Los Angeles, CA 90026 RE: The tariff classification of men’s footwear from Argentina Dear Mr. Lopez Crozet: In your letter, received by this office on August 30, 2011, you requested a tariff classification ruling. You request classification for two models of men’s slip-on shoes identified as MLC1 and MLC2. A sample of model MLC1 and a picture of model MLC2 were submitted. Both are nearly identical and have uppers made of 100 percent leather and outer soles of leather. Model MLC1 has a piece of leather extending above the top-line and across the vamp. The applicable subheading for the men’s footwear model numbers MLC 1 and MLC 2 will be 6403.59.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather…other footwear with outer soles of leather…other…other…for men, youths and boys…for men…other. The rate of duty will be 8.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted sample is not properly marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” You may wish to discuss the proper method of marking with the Customs and Border Protection Import Specialist. 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. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division