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