The tariff classification of footwear from Argentina

N309000 February 10, 2020 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 January 15, 2020, you requested a tariff classification ruling. You will be importing footwear identified as model MLC50. An image of the footwear, in lieu of a sample, was submitted with your electronic request. Model MLC50 is a woman’s closed-toe, closed-heel, heeled loafer that does not cover the ankle. The upper, outer sole, and heel are stated to be made from 100 percent leather. The attached, stacked leather heel has an attached rubber heel lift. This slip-on shoe is not considered turned footwear and does not have a welt. The applicable subheading for model MLC50 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: other: 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