CLA-2-64:OT:RR:NC:N4:447
Martiniano Lopez Crozet
2905 Reservoir Street
Los Angeles, CA 90026
RE: The tariff classification of women’s footwear from Argentina
Dear Mr. Lopez Crozet:
In your letter dated October 24, 2013 you requested a tariff classification ruling for three styles of women’s footwear.
The submitted half-pair samples identified as models “MLC 9” and “MLC 10,” are women’s slip-on high heel pump shoes with both leather outer soles and “kid” leather uppers that do not cover the ankle. You state that the shoes are not “turned” footwear.
The submitted half-pair sample identified as model “MLC 11,” is a women’s open toe/open heel thong sandal with a leather outer sole, a V-shaped leather strap upper and a leather wrapped insole.
The applicable subheading for all three women’s footwear, models “MLC 9,” “MLC 10,” and “MLC 11” 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 http://www.usitc.gov/tata/hts/.
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 (646) 733-3042.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division