CLA-2-64:OT:RR:NC:N3:447

Martiniano Lopez Crozet
MARTINIANO
1657 N Coronado Street
Los Angeles, CA 90026

RE: The tariff classification of leather footwear from Argentina

Dear Mr. Lopez Crozet:

In your letter dated April 22, 2016, you requested a tariff classification ruling.

A photograph of leather footwear, identified as model number MLC22 – Duccio, was submitted with your electronic request. The Duccio is a unisex, slip-on loafer with a cow leather upper that is decorated with an attached leather fringe and a leather outer sole.

The applicable subheading for the footwear, model number MLC22 – Duccio, 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,

Steven A. Mack
Director
National Commodity Specialist Division