NY 850539
Apr 06 1990
CLA-2-34:S:N:N1:236 850539
Mr. Glen Schenck - President
G.D.S. Creations, Inc.
1506 Springside Drive
Fort Lauderdale, FL 33326
RE: The tariff classification of the "Shoe Polisher" from South
Korea.
Dear Mr. Schenck:
In your letter dated March 2, 1990, you requested a tariff
classification ruling.
The prospective import, a "Shoe Polisher", consists of a
plastic container with lid, (approximately 2 1/4" in diameter)
containing a foam pad impregnated with a liquid shoe polish.
The applicable subheading for the shoe polish 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 rate of duty will be
2.5 percent ad valorem.
The "Shoe Polisher" should be marked as clearly, legibly,
and indelibly as possible with the proper country of origin.
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