The tariff classification of footwear from Argentina.

N297657 July 5, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez CrozetMartiniano, LLC2432 Hidalgo Ave. Los Angeles, CA 90039 RE: The tariff classification of footwear from Argentina. Dear Mr. Martiniano: In your letter dated June 5, 2018, you requested a tariff classification ruling. You will be importing footwear identified as model number MLC32. A photograph of the footwear, in lieu of a sample, was submitted along with your request. Model number MLC32 is a woman’s, open-toe and open-heel thong sandal. The upper is stated to be made from 100 percent kid leather. The upper consists of 2 thick straps attached to a thong which goes between the first and second toes. The thick straps are also attached on either side of the foot to long thin straps that wrap around and tie to the ankle. The outer sole is leather and features a stacked leather heel and a rubber heel lift. You indicate the insoles are made of kid leather and the shoe is not considered to be turned footwear. The applicable subheading for model number MLC32 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. 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, Steven A. Mack Director National Commodity Specialist Division