CLA-2-64:OT:RR:NC:N2:247
Mr. Martiniano Lopez Crozet Martiniano, LLC 2432 Hidalgo Ave. Los Angeles, CA 90039
RE: The tariff classification of footwear from Argentina
Dear Mr. Lopez Crozet:
In your electronic letter dated May 3, 2021, you requested a tariff classification ruling.
You will be importing a man’s shoe identified as style # MLC100. A photograph of the shoe, in lieu of a sample, was submitted along with your electronic request. Style # MLC100 is a man’s closed-toe/closed-heel, loafer that does not cover the ankle. The upper and outer sole are made of 100 percent leather. The insole and attached heel are made from leather. The stacked leather heel incorporates a rubber heel lift.
The applicable subheading for style # MLC100, will be 6403.59.6080, 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, other: for men, youths and boys; for men; other. The rate of duty will be 8.5 percent ad valorem
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