CLA-2-64:OT:RR:NC:N3:447
Mr. Martiniano Lopez Crozet
MARTINIANO
3529 Roseview Avenue
Los Angeles, CA 90065
RE: The tariff classification of footwear from Argentina
Dear Mr. Lopez Crozet:
In your letter dated October 6, 2015 you requested a tariff classification ruling.
You will be importing model name MLC17, a woman’s closed toe, closed heel, slip-on high heel pump shoe. A picture of the shoe in lieu of a sample was submitted with your request. It has a leather upper that does not cover the ankle. It features a square toe box, and an additional piece of leather along the vamp topline. The outer sole is made from leather and has an attached plastic heel that is covered in leather foil simulating stacked leather. You state that the shoe is not “turned” footwear.
The applicable subheading for model name MLC17 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division