The tariff classification of footwear from Argentina

N288049 August 8, 2017 CLA-2-64:OT:RR:NC:N2:447 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano, LLC 3529 Roseview Avenue Los Angeles, CA 90065 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your electronic letter dated July 7, 2017, you requested a tariff classification ruling. The photograph submitted depicts style MLC25, a woman’s, open toe/open heel, below-the-ankle, high-heel sandal. The external surface area of the upper is 100 percent kid leather. The sandal features a thick strap across the forefoot, secured to the top of the outer sole, and a toe thong. Four straps with sewn-in loops are positioned on either side of the foot towards the back and two overlapping the forefoot strap. A thin strap is threaded through the loops in the toe thong and outer straps to provide an attractive and secure closure. The outer sole is cow leather, with an attached leather-wrapped plastic heel, and rubber/plastic heel cap. The applicable subheading for style MLC25 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 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 above, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division