The tariff classification of footwear from Argentina

N306432 October 11, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez CrozetMartiniano, LLC2432 Hidalgo Ave. Los Angeles, CA 90039 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your electronic letter dated September 25, 2019, you requested a tariff classification ruling. You will be importing footwear identified as model MLC39 and also as Party Sandal Mimosa SS20. An image of the footwear, in lieu of a sample, was submitted along with your electronic request. Model MLC39 - Party Sandal Mimosa SS20 is a woman’s closed-toe, open-heel, high-heeled shoe that does not cover the ankle. The kid leather upper is comprised of a vamp covering the forefoot and two long, thin straps secured at the medial and lateral sides of the foot. These straps are to be wrapped and tied around the ankle/leg. The outer sole is stated to be made from 100 percent leather. The attached heel is made from plastic that has been covered with leather and has an attached plastic heel lift. The applicable subheading for model MLC39 - Party Sandal Mimosa SS20 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: other: other: not turned or welt footwear; for other persons: for women: other. The rate of duty will be 10 percent ad valorem. 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