The tariff classification of footwear from Argentina

N294840 March 28, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano, LLC 2432 Hildalgo Avenue Los Angeles CA 90039 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your electronic letter dated March 3, 2018, you requested a tariff classification ruling. The electronic submission included a photograph of style # MLC028, a woman’s, closed toe/closed heel, below-the-ankle shoe. The external surface area of the upper is composed of 100 percent kid leather. The shoe features a single leather lace that is threaded through the edging at the topline and tied in front. It has a plastic wedge heel covered with kid leather. The outer sole is leather with a rubber heel lift. The applicable subheading for style # MLC028, 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 ruling, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division