The tariff classification of footwear from Argentina

N306433 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 a sandal identified as model MLC40 and as Sandal X Light Orange SS20. An image of the sandal, in lieu of a sample, was submitted along with your electronic request. Model MLC40 - Sandal X Light Orange SS20 is a woman’s open-toe, open-heel, flat, slip-on sandal that does not cover the ankle. The upper is comprised of an X shaped piece of leather that is lasted in two places on both sides of the foot. It also has a decorative X shaped leather overlay on top of the foot. The upper and outer sole is stated to be made from 100 percent leather. The attached heel is made from plastic and covered with leather. It has an attached plastic heel lift. You indicate the upper is made from kid leather. The applicable subheading for model MLC40 - Sandal X Light Orange 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: 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. 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