The tariff classification of footwear from Argentina

N319969 July 1, 2021 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 June 11, 2021, you requested a tariff classification ruling. You have provided photographs and descriptive literature. No sample was submitted. Additional value information was submitted via email. The photographs submitted show a woman’s (unisex) shoe that is identified as # MLC58. Style # MLC58 is a closed-toe, closed-back, high heel shoe, that does not cover the ankle. The upper is made of 100 percent leather and features a leather flap over the vamp. The insole and outer sole are leather. The attached stacked leather heel incorporates a rubber heel lift. The F.O.B. value is $58.50 per pair. The applicable subheading for the unisex style # MLC58 footwear, 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: other: 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