CBP Ruling N326841 — The tariff classification of footwear from Argentina

Tariff classification

Headings: 6403

Product description

You have submitted descriptive literature, a photograph, and a valid style number. The photograph submitted shows a woman’s shoe that is identified as style # MLC057-MULE. Style # MLC057-MULE is a closed-toe, open-back, low heel, mule-style shoe. It does not cover the ankle. The upper and insole are made of 100 percent kid leather. The leather outer sole incorporates an attached stacked leather heel with a rubber heel lift.

CBP rationale

The applicable subheading for the style # MLC057-MULE 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.

Full text

N326841 July 15, 2022 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano LLC 2430 Hidalgo Ave. Los Angeles, CA 90039 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: This letter replaces ruling letter N326421, issued to you on June 24, 2022. This revision is based on new information you subsequently submitted to this office regarding the style number of the subject footwear. In your letter dated June 28, 2022, you stated the correct style number is MLC057-MULE. A complete and corrected ruling follows. In your letters dated June 1, 2022, and June 28, 2022, you requested a tariff classification ruling. You have submitted descriptive literature, a photograph, and a valid style number. The photograph submitted shows a woman’s shoe that is identified as style # MLC057-MULE. Style # MLC057-MULE is a closed-toe, open-back, low heel, mule-style shoe. It does not cover the ankle. The upper and insole are made of 100 percent kid leather. The leather outer sole incorporates an attached stacked leather heel with a rubber heel lift. The applicable subheading for the style # MLC057-MULE 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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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