NY 858023
Dec 3 1990
CLA-2-34:S:N:N1:236 858023
Mr. Vincent Bowen
Wilkie, Farr and Gallagher
3 Lafayette Centre
1155 21st Street
Washington, DC 20036-3302
RE: The tariff classification of Pocket Shoe Shine Sponges from
Colombia.
Dear Mr.Bowen:
In your letter dated November 13, 1990, on behalf of your
client, All Cargo Intermodal Forwarding, you requested a tariff
classification ruling.
The prospective import consists of a 2 inch circular sponge
impregnated with silicone oil and encased in a circular plastic
container. The sponge applicator acts as a waxing agent when
applied to shoe leather.
The applicable subheading for the shoe shine sponges 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 duty rate will be 2.5
percent ad valorem.
Each item should be marked as clearly,legibly and indelibly
as possible with the proper country of origin.
Articles classifiable under subheading 3405.10.0000, HTS,
which are products of Colombia are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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