CLA-2-64:OT:RR:NC:N4:447
Martiniano Lopez Crozet
2905 Reservoir Street
Los Angeles, CA 90026
RE: The tariff classification of footwear from Argentina
Dear Mr. Lopez Crozet:
In your electronic ruling submitted on February 10, 2013 you requested a tariff classification ruling.
The illustration of a sample identified by you as model “MLC 8,” is a women’s ankle-high boot which has a leather outer sole and “kid” leather upper. You state that the upper has a slide fastener closure at the back of the heel and is not considered “turned” footwear. We will presume that the boot is not “welt” footwear.
The applicable subheading for the women’s ankle-high boot, model “MLC 8” will be 6403.51.9030, 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: covering the ankle: other: other: 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