The tariff classification of footwear from Argentina

N294843 March 30, 2018 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.51.9030 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 March 3, 2018, you requested a tariff classification ruling. You will be importing footwear identified as Model Number MLC031. A photo of the footwear in lieu of a sample was submitted along with your request. Model Number MLC031 is a woman’s closed-toe, closed-heel, above-the-ankle, below-the-knee boot. The upper is stated to be made from 100 percent kid leather. There is a functional zipper closure at the back used to facilitate the insertion of the foot. The outer sole is leather and features a stacked leather heel and a rubber heel lift. You indicate the shoe is not considered to be turned footwear. The applicable subheading for Model Number MLC031 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. 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