NY 850539
Apr 06 1990

CLA-2-34:S:N:N1:236 850539

Mr. Glen Schenck - President
G.D.S. Creations, Inc.
1506 Springside Drive
Fort Lauderdale, FL 33326

RE: The tariff classification of the "Shoe Polisher" from South Korea.

Dear Mr. Schenck:

In your letter dated March 2, 1990, you requested a tariff classification ruling. The prospective import, a "Shoe Polisher", consists of a plastic container with lid, (approximately 2 1/4" in diameter) containing a foam pad impregnated with a liquid shoe polish.

The applicable subheading for the shoe polish will be 3405.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for polishes, creams and similar preparations for footwear or leather. The rate of duty will be 2.5 percent ad valorem.

The "Shoe Polisher" should be marked as clearly, legibly, and indelibly as possible with the proper country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport