The tariff classification of footwear from Argentina

N303189 March 8, 2019 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.59.9045 Mr. Martiniano Lopez Crozet Martiniano, LLC 2432 Hidalgo Avenue Los Angeles, CA 90039 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your letter dated February 22, 2018, you requested a tariff classification ruling. You will be importing handmade footwear identified as Style # MLC34. An image of the shoe in lieu of a sample was submitted along with your request. Style # MLC34 is a woman’s closed-toe, closed-heel, below-the-ankle, high-heel, slip-on, pump-style shoe. The upper is stated to be composed of 100 percent kid leather. The separately attached plastic heel is covered with kid leather. The outer sole is made from cow leather with a rubber heel lift.The applicable subheading for Model Number MLC34 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 ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division