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The tariff classification of a shoe polish applicator from Spain.
Issued May 22, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C87073 (May 22, 1998)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
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.
CBP rationale
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.
Full text
NY C87073 May 22, 1998 CLA-2-39:RR:NC:SP:221 C87073 CATEGORY: Classification 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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