The tariff classification of footwear from Argentina

N314859 October 16, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6403.51.9030 Mr. Martiniano Lopez CrozetMartiniano, LLC2432 Hidalgo Ave. Los Angeles, CA 90039 RE: The tariff classification of footwear from Argentina Dear Mr. Lopez Crozet: In your electronic letter dated September 28, 2020, you requested a tariff classification ruling. You will be importing footwear identified as model MLC54. An image of the footwear, in lieu of a sample, was submitted along with your electronic request. Model MLC54 is a woman’s above the ankle boot. It has a closed, pointed toe, and a functional zipper at the back of the boot. The upper and outer sole are stated to be made from 100 percent leather. From the picture provided, the attached heel has the appearance of stacked leather. The heel lift is made of plastic. The applicable subheading for model MLC54 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 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division