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NY J86570

July 29, 2003

CLA-2-39:RR:NC:SP:221 J86570


TARIFF NO.: 3926.90.9880; 3919.90.5060; 3924.90.5500

Mr. Pete Mento
Expeditors Tradewin, LLC
1015 Third Avenue, 12th Floor
Seattle, WA 98104

RE: The tariff classification of foot care products from the Czech Republic, England, China and Spain.

Dear Mr. Mento:

In your letter dated June 11, 2003, on behalf of Benchmark Brands, Inc., you requested a classification ruling.

Samples were provided with your letter. Model #90100 is a shoe stretcher composed of polyurethane plastic with a metal rod. The essential character is imparted by the plastic. The shoe stretcher is made in England or China. Model #10029 is a pair of leather-covered plastic metatarsal pads. They are designed to be attached to the bottom of the foot by means of a loop that can be placed around a toe. They provide relief from pressure and can help prevent calluses. The essential character is imparted by the plastic, which provides most of the cushioning. These pads are made in the Czech Republic. Model #40080 is a silicone toe cap designed to be placed over a toe to protect ingrown toe nails from pressure. The toe cap is made in Spain. Model #40085 is a set of two self-adhesive silicone callus cushions. The cushions can be applied to the sole of the foot for relief from calluses. Model #40043 is a set of two rectangular self-adhesive silicone pads. The pads are applied to the sole of the feet to provide relief from corns, calluses and blisters. The silicone cushions and pads are made in Spain. As you requested, the samples are being returned.

The applicable subheading for the shoe stretcher (Model #90100) and the leather-covered pads (Model #10029) 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 self-adhesive silicone callus cushions (Model #40085) and the self-adhesive silicone pads (Model #40043) will be 3919.90.5060, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the silicone to cap (Model #40080), will be 3924.90.5500, HTS, which provides forother household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem

Articles classifiable under subheading 3926.90.9880, HTS, which are products of the Czech Republic may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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" then search for the term “T-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 646-733-3023.


Robert B. Swierupski

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