CLA-2-64:OT:RR:NC:N2:247
Mr. Martiniano Lopez Crozet
Martiniano LLC
2430 Hidalgo Ave.
Los Angeles, CA 90039
RE: The tariff classification of footwear from Argentina
Dear Mr. Lopez Crozet:
In your letter dated June 1, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and a photograph.
The photograph submitted shows a woman’s shoe that is identified as # MLC59. Style # MLC59 is a closed-toe, closed-back, flat shoe, that does not cover the ankle. The upper is made of a continuous piece of 100 percent kid leather around the back and sides of the foot, and alternating color strips at the front. The insole and outer sole are leather. The attached low stacked leather heel incorporates a rubber heel lift. The shoe is not lined.
The applicable subheading for style # MLC59 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: other: 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 https://hts.usitc.gov/current.
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