CLA-2-64:OT:RR:NC:N2:247
Mr. Lopez Crozet
Martiniano, LLC
2432 Hidalgo Avenue
Los Angeles, CA 90039
RE: The tariff classification of footwear from Argentina
Dear Mr. Lopez Crozet:
In your electronic letter dated January 5, 2018, you requested a tariff classification ruling.
The electronic submission included a photograph of style # MLC026, a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee, short boot. The external surface area of the upper is 100 percent leather and features a functional zipper at the back of the boot. The outer sole is leather. The attached heel is plastic, which is covered with kid leather, and has a PVC plastic heel cap/lift.
The applicable subheading for style # MLC026 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