OCT 18 1990
Ms. Liz Tompkins
John A. Steer Co.
900 Calcon Hook Rd.
Sharon Hill, PA 19079
RE: The tariff classification of a Curved Brush/ Shoe Lift or
shoe horn, style # WE6119 and a Fitted Case, style # WE6122 from
Dear Ms. Tompkins:
In your letter dated October 4, 1990, on behalf of your
client Richard E. Bishop Ltd., you requested a tariff
The prospective import is a composite article consisting of
a wooden shoe horn and a nylon clothes brush. Under the General
Rules of Interpretation [GRI 3(c)] where the essential character
can not be determined, the article shall be classified under the
heading which occurs last in the tariff book. That item is the
The applicable subheading for the brush will be
9603.90.8050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other brushes. The duty rate will be
5.6 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the fitted case. Your request
for a classification ruling should include a sample of the fitted
case in its imported condition.
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
Jean F. Maguire
New York Seaport