The tariff classification of footwear from Argentina

N269467 October 23, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet MARTINIANO 3529 Roseview Avenue Los Angeles, CA 90065 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your letter dated October 6, 2015 you requested a tariff classification ruling. You will be importing, model name MLC20, a women’s high-heeled dress sandal with open toes and open heel. A picture of the shoe in lieu of a sample was submitted with your request. The upper is made from thin leather straps. The shoe’s upper is comprised of frontal and back looped lasted straps at each side, a toe thong, and a single strap. The single strap threads through the toe thong and front looped straps crossing to form an oval shape at the vamp. It also passes through the back looped straps creating ankle straps. The ankle straps are tied and untied to put on and remove the footwear. The sandal has a leather outer sole with an attached plastic heel that is covered with leather. You state that the shoe is not “turned” footwear. The applicable subheading for model name MLC20 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