NY 856930
OCT 18 1990

CLA-2-96:S:N:N1:236 856930

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 England.

Dear Ms. Tompkins:

In your letter dated October 4, 1990, on behalf of your client Richard E. Bishop Ltd., you requested a tariff classification ruling.

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 brush.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport