The tariff classification of footwear from Argentina

N269462 October 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet MARTINIANO 3529 Roseview Avenue Los Angeles, CA 90065 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your letter dated October 6, 2015 you requested a tariff classification ruling. You will be importing model name MLC18, a woman’s closed toe, closed heel, slip-on high heel pump shoe. A picture of the shoe in lieu of a sample was submitted with your request. It has a leather upper that does not cover the ankle. The shoe features a square toe box and a low cut vamp. The outer sole is made from leather and has an attached plastic heel that is covered in leather foil simulating stacked leather. You state that the shoe is not “turned” footwear. The applicable subheading for model name MLC18 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