The tariff classification of footwear from Argentina

N288048 August 8, 2017 CLA-2-64: OT: RR: NC: N2:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano, LLC 3529 Roseview Avenue Los Angeles, CA 90065 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your electronic letter dated July 7, 2017, you requested a tariff classification ruling. You will be importing footwear identified as model MLC26. A picture in lieu of a sample was submitted with your request. Model MLC26 is a woman’s closed-toe, closed-heel, below-the-ankle, high-heel, slip-on shoe. The upper is identified as being made from 100 percent cow leather. This loafer-style shoe features a thin strip of leather threaded around the top line and through a fringe-less kiltie overlap on the vamp. The outer sole is made from 100 percent leather. Attached to the outer sole is a stacked leather heel that has a rubber heel cap. You state that the shoe is not “turned footwear.” The applicable subheading for model MLC28 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division