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NY B86688

July 9, 1997

CLA-2-39:RR:NC:2:221 B86688


TARIFF NO.: 3926.90.9890

Mr. Robert E. Gladstone
Emery Customs Brokers
280 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification of a shoe last from Italy.

Dear Mr. Gladstone:

In your letter dated June 16, 1997, on behalf of Cardinal Shoe, you requested a tariff classification ruling.

The shoe last is composed of plastics and metal. The essential character is imparted by the plastics. The shoe last will be used with shoe making machinery. As you requested, your sample is being returned.

The applicable subheading for the shoe last will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-466-5580.


Gwenn Klein Kirschner
Chief, Special Products Branch

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