The tariff classification of shoe tongue covers from Pakistan

N203938 March 6, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Helen Shipp Fracht USA 150 Boush Street Norfolk, VA 23510-1626 RE: The tariff classification of shoe tongue covers from Pakistan Dear Ms. Shipp: In your letter dated January 27, 2012, on behalf of T-Shirts International, you requested a tariff classification ruling. The sample submitted with your letter, identified as a “Zungz” shoe tongue cover, is marketed as an accessory for shoes with tongues and laces. The product is a pouch or pocket style component designed to fit over the tongue of a shoe. The tongue covers are sold in pairs. Inside the pouch is a hook and loop strip for securing the tongue cover onto the shoe tongue. The tongue cover also has two slits so that laces can be threaded through it. The reverse side of the tongue cover, which covers the back side of the shoe tongue, is made of a stretch knit nylon fabric. The front side of the tongue cover, which is the part that will be visible after it is secured to the shoe tongue, is made of cellular plastic sheeting that is backed with a plain knit textile fabric for mere reinforcement. This material, which imparts the essential character to the tongue cover, is considered to be of plastics for tariff classification purposes. The portion of the shoe tongue cover that will fit closest to the ankle is embroidered with the name of a college. You state that T-Shirts International currently holds a licensing agreement with The Collegiate Licensing Company and that these shoe tongue covers will be embellished with a wide range of college and university logos. The sample is being returned as you requested. The applicable subheading for the shoe tongue covers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Sincerely, Thomas J. Russo Director National Commodity Specialist Division