The tariff classification of footwear from Argentina

N258829 November 13, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano 1657 N. Coronado Street Los Angeles, CA 90026 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your letter dated October 30, 2014, you requested a tariff classification ruling. The submitted photograph of a shoe identified as style # MLC14, “Neubau,” shows a unisex, below-the-ankle, closed toe/closed heel, loafer with an outer sole of leather. The upper is 100 percent leather with decorative stitching around the topline of the shoe. You state the footwear is not turned. The applicable subheading for the style # MLC14, “Neubau,” will be 6403.59.9045, 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: not covering the ankle; other: not turned or welt footwear; for other persons: for women: other. The rate of duty will be 10 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/. 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: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division