The tariff classification of footwear from Argentina

N288050 August 9, 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. You will be importing footwear identified as Model number MLC24. A picture in lieu of a sample was submitted with your request. Model number MLC24 is a woman’s open toe/open heel dress sandal. The upper consists of lasted straps containing loops made from kid leather are located on either side of the toes and ankle. A single strap threaded through the looped straps and around the back of the foot provides a decorative and secure closure. The sandal has an outer sole made from 100 percent cow leather and a leather-wrapped plastic heel with a polyvinyl chloride (PVC) heel cap. The applicable subheading for model number MLC24 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