The tariff classification of footwear from Argentina
Issued July 1, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.59.6060
Headings: 6403
Product description
The photographs submitted show a man’s shoe that is identified as # MLC103. Style #MLC103 is a man’s closed-toe/closed-heel, loafer that does not cover the ankle. The upper is made of 100 percent leather and decorated with a leather flap over the vamp. The insole and outer sole are leather. The attached stacked leather heel incorporates a rubber heel lift.
Full text
N319970 July 1, 2021 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.6060 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 June 11, 2021, you requested a tariff classification ruling. You have provided photographs and descriptive literature. No sample was submitted. The photographs submitted show a man’s shoe that is identified as # MLC103. Style #MLC103 is a man’s closed-toe/closed-heel, loafer that does not cover the ankle. The upper is made of 100 percent leather and decorated with a leather flap over the vamp. The insole and outer sole are leather. The attached stacked leather heel incorporates a rubber heel lift. The applicable subheading for the men’s style # MLC103 footwear, will be 6403.59.6060, Harmonized Tariff Schedule of the United States (HTSUS), which 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, other: for men, youths and boys; for men; other. The rate of duty will be 8.5 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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