The tariff classification of footwear from Argentina

N254589 June 27, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet MARTINIANO 1657 N. Coronado Street Los Angeles, CA 90026 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your letter dated June 19, 2014 you requested a tariff classification ruling. The submitted photograph identified as style #MLC12 is a handmade woman’s closed toe/closed high heel pump shoe with a laced closure. The footwear has a “kid” leather upper that does not cover the ankle and a 100 percent leather outer sole. As you noted, the shoe is not “turned” footwear. The applicable subheading for the women’s closed toe/ closed heel pump shoe 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division