CLA-2-34:RR:NC:2:236 B84383

Mr. Jim Reynolds
John A. Steer Co.
28 S. Second Street
Philadelphia, PA 19106

RE: The tariff classification of Kiwi Express Instant Shoe Shine Sponge from England

Dear Mr. Reynolds:

In your letter dated April 14, 1997, on behalf of your client, Kiwi Brands, Inc., you requested a tariff classification ruling.

The sample submitted, Kiwi Express Instant Shoe Shine Sponge, consists of a 4" x 2" x 1 3/4" sponge impregnated with silicone oil and encased in a plastic applicator container. The sponge applicator acts as a waxing agent when applied to leather and vinyl shoes and accessories (bags, luggage, briefcases, etc).

The applicable subheading for the Kiwi Express Instant Shoe Sponge will be 3405.10.0000, Harmonized Tariff Schedule of the United States, which provides for Polishes and creams, for footwear, furnture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregenated, coated or covered with such preparations), excluding waxes of heading 3404: Polishes, creams and similar preparations for footwear or leather. The rate of duty will be 1 percent ad valorem.

This ruling is being issued under the provisions of Section 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 V. Gualario at 212-466-5744.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division