CLA-2-64:OT:RR:NC:N4:447
Martiniano Lopez Crozet
2905 Reservoir Street
Los Angeles, CA 90026
RE: The tariff classification of “unisex” footwear from Argentina
Dear Mr. Lopez Crozet:
In your electronic ruling submitted on March 21, 2012 you requested a tariff classification ruling.
The illustration of a sample identified by you as model “MLC 3,” is a unisex slip-on shoe which has a leather outer sole and a “kid” leather upper that does not cover the ankle. We will presume that the shoe is not “turned” footwear as stated by you. Statistical Note 1(c) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), states; ‘The term “footwear for women” covers footwear of American women’s size 4 and larger, whether for females or of types commonly worn by both sexes;’ (unisex).
The applicable subheading for the unisex slip-on shoe, model “MLC 3” will be 6403.59.9045 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% 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,
Thomas J. Russo
Director
National Commodity Specialist Division