The tariff classification of women’s footwear from Argentina

N236243 December 31, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Martiniano Lopez Crozet 2905 Reservoir Street Los Angeles, CA 90026 RE: The tariff classification of women’s footwear from Argentina Dear Mr. Lopez Crozet: In your electronic ruling requests submitted on November 9, 2012 and December 6, 2012 you requested a tariff classification ruling. The illustration of a sample provided by you is a women’s sandal, model number MLC 7, which has a 100% leather outer sole and a two component upper that does not cover the ankle. The forefoot portion of the upper consists of three clear plastic straps (47% of the total surface area) while the rear portion consists of leather straps (53% of the total surface area), thereby making the upper predominately leather. You state that the shoe is not “turned” footwear. The applicable subheading for the women’s sandal, model number MLC 7 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. 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3042. Sincerely, Thomas J. Russo Director National Commodity Specialist Division