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NY C87073

May 22, 1998

CLA-2-39:RR:NC:SP:221 C87073


TARIFF NO.: 3926.90.9880

Mr. Jim Reynolds
John A. Steer Co.
28 S. Second Street
Philadelphia, PA 19106

RE: The tariff classification of a shoe polish applicator from Spain.

Dear Mr. Reynolds:

In your letter dated April 22, 1998, on behalf of Kiwi Brands, Inc., you requested a tariff classification ruling.

The submitted sample is a shoe polish applicator. It consists of a circular pad made of foamed plastics, glued onto a plastic fitting. After importation, the applicator will be attached to a container of shoe polish. When the container is squeezed or inverted, the polish flows through the center of the fitting, saturating the pad.

The applicable subheading for the shoe polish applicator will be 3926.90.9880, 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.


Robert B. Swierupski

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