CLA-2-28:RR:NC:2:236 C83170
Ms. Sarah Keen
L.E. Coppersmith,Inc.
2041 Rosecrans Avenue, Suite 300
El Segundo, CA 90245
RE: The tariff classification of Dryshod Shoe Dryer/Deodorizer
from Japan
Dear Ms. Keen:
In your letter dated January 6, 1998, on behalf of your
client, Gerald Stockton Inc./ASO International, you requested a
tariff classification ruling.
The sample submitted, Dryshod Shoe Dryer/Deodorizer, is a
shoe insert made of silica gel, a reinforced polyester laminated
with a non-woven cloth and an indicator label. Dryshod, when
insert into a shoe overnight, absorbs the moisture from the shoe.
Dryshod is packaged for retail sale in pairs.
Dryshod Shoe Dryer/Deodorizer is a composite good and is
classified in accordance with the General Rules of Interpretation
(GRI) under GRI 3(b). Silica gel is the component that gives
this product its essential character. Therefore, the applicable
subheading for Dryshod Shoe Dryer/Deodorizer will be
2811.22.1000, Harmonized Tariff Schedule of the United States,
which provides for Other inorganic acids and other inorganic
oxygen compounds of nonmetals: Other inorganic oxygen compounds
of nonmetals: Silicon dioxide: Synthetic silica gel. The rate
of duty will be 3.7 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
V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division