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 February 23, 2020, you requested a tariff classification ruling.
You will be importing footwear identified as model MLC53. An image of the footwear, in lieu of a sample, was submitted with your electronic request. Model MLC53 is a woman’s closed-toe, closed-heel, above-the-ankle, high-heel, short boot. The external surface of the upper is 100 percent kid leather and the outer sole is leather. It has a functional zipper at the back of the boot. The rubber/plastics attached heel is covered with kid leather and has a plastic heel cap/lift.
The applicable subheading for the woman’s short boot, model MLC53, will be 6403.51.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of leather: other footwear with outer soles of leather: covering the ankle: other: for other persons: for women: other. The rate of duty will be 10 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