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NY 858023

Dec 3 1990

CLA-2-34:S:N:N1:236 858023

CATEGORY: CLASSIFICATION

TARIFF NO.: 3405.10.0000

Mr. Vincent Bowen
Wilkie, Farr and Gallagher
3 Lafayette Centre
1155 21st Street
Washington, DC 20036-3302

RE: The tariff classification of Pocket Shoe Shine Sponges from Colombia.

Dear Mr.Bowen:

In your letter dated November 13, 1990, on behalf of your client, All Cargo Intermodal Forwarding, you requested a tariff classification ruling.

The prospective import consists of a 2 inch circular sponge impregnated with silicone oil and encased in a circular plastic container. The sponge applicator acts as a waxing agent when applied to shoe leather.

The applicable subheading for the shoe shine sponges 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 duty rate will be 2.5 percent ad valorem.

Each item should be marked as clearly,legibly and indelibly as possible with the proper country of origin.

Articles classifiable under subheading 3405.10.0000, HTS, which are products of Colombia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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