The tariff classification of a shoe last from Italy.
Issued July 9, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9890
Headings: 3926
Product description
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.
CBP rationale
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.
Full text
NY B86688 July 9, 1997 CLA-2-39:RR:NC:2:221 B86688 CATEGORY: Classification 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. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of water clarifier components from China
The tariff classification of soccer equipment from China.
Classification of rubber die cut upper blanks and soleblanks; heading 3926, HTSUSA; heading 4002, HTSUSA; GRI 2(a)
The tariff classification of a conveyor belt fastener system from Germany.
The tariff classification of a music stand and parts thereof from Japan.
The tariff classification of plastic chain and buckles from China.
The tariff classification of a beach/picnic mat from Korea and China.
The tariff classification of plastic sprinkler from China.
The tariff classification of plastic retainers from Germany.
The tariff classification of the "Detachable Padded Strap Cover" from Thailand.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →