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The tariff classification of footwear from Argentina
Issued October 23, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N314860 (October 23, 2020)
Tariff classification
HTS codes: 6403.59.9045
Headings: 6403
Product description
Model MLC55 is a woman’s, closed-toe, open-heel, flat sandal that includes a strap around the ankle. The upper, outer sole and insole are made from 100 percent leather. The stacked leather heel incorporates a rubber heel lift.
CBP rationale
The applicable subheading for model MLC55 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.
Full text
N314860 October 23, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano, LLC 2432 Hidalgo Ave. Los Angeles, CA 90039 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your electronic letter dated September 28, 2020, you requested a tariff classification ruling. You will be importing footwear identified as model MLC55. An image of the footwear, in lieu of a sample, was submitted along with your electronic request. Model MLC55 is a woman’s, closed-toe, open-heel, flat sandal that includes a strap around the ankle. The upper, outer sole and insole are made from 100 percent leather. The stacked leather heel incorporates a rubber heel lift. The applicable subheading for model MLC55 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
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