The tariff classification of footwear from Argentina

N306434 October 11, 2019 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. Lopez Crozet: In your electronic letter dated September 25, 2019, you requested a tariff classification ruling. You will be importing a sandal identified as model MLC41 and also as Sandal V Honey SS20. An image of the shoe, in lieu of a sample, was submitted along with your electronic request. Model MLC41 - Sandal V Honey SS20 is a woman’s open-toe, open-heel, low-heel, slip-on sandal that does not cover the ankle. The V shaped upper is made from kid leather and has a thong that goes between the first and second toes. The upper and outer sole is stated to be made from leather. The attached heel is leather and has an attached plastic heel lift. The applicable subheading for model MLC41 - Sandal V Honey SS20 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