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 October 4, 2022, you requested a tariff classification ruling. You have submitted descriptive literature and a photograph. No sample was submitted with this request.
The photograph submitted shows mule-style footwear identified as style # MLC058-BABU. This style has a pointed, closed toe, an open back, and is a slip-on, woman’s shoe that does not cover the ankle. The upper and insole are made of 100 percent kid leather. From the picture submitted, the upper appears to be coated with rubber or plastics, imparting a shiny surface. The addition of rubber or plastics to leather does not alter the constituent material of the upper. The constituent material of the upper is leather. The leather outer sole has an attached low, stacked leather heel and incorporates a rubber heel lift. The footwear is not considered turned.
The applicable subheading for style # MLC058-BABU 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