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NY G84345




November 28, 2000

CLA-2-39:RR:NC:SP:221 G84345

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 6307.90.9989

Mr. Lisias Ransan
So Danca Varnam Incorporated
277B Goolsby Boulevard
Deerfield Beach, Florida 33442

RE: The tariff classification of toe pads from Argentina and Brazil.

Dear Mr. Ransan:

In your letter dated November 9, 2000, you requested a tariff classification ruling.

Two sample toe pads were provided with your letter. The first sample is a silicone toe pad. The second sample is a toe pad consisting of a foamed plastic pad encased within a nylon fabric shell. These pads are designed to be placed on the foot before the foot is inserted into a ballerina point shoe.

The applicable subheading for the silicone toe pad 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.

The applicable subheading for the foam and nylon toe pad will be 6307.90.9989, HTS, which provides for other made up articles (of textile materials), other. The rate of duty will be 7 percent ad valorem.

Articles classifiable under subheading 3926.90.9880, HTS, or subheading 6307.90.9989, HTS, which are products of Brazil or Argentina are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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