CLA-2-96:RR:NC:SP:233 C87459

Ms. Linda Moyer

Associated Merchandising Corporation

1440 Broadway

New York, NY 10018

RE: The tariff classification of a boot scraper from Taiwan.

Dear Ms. Moyer:

In your letter dated May 4, 1998, you requested a tariff classification ruling.

The submitted sample, Style #C125, is called "The Turtle Bootscraper". It consists of brushes made of coco fibers twisted around metal wire which is formed into the shape of a turtle. The turtle measures approximately 16" x 10" x 5" and is designed to be used to clean shoes and boots. Your sample is being returned as requested.

The applicable subheading for the boot scraper will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The rate of duty will be 3.4% 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 Lawrence Mushinske at 212-466-5739.

Sincerely,

Robert B. Swierupski, Director

National Commodity Specialist Division