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NY 880875



December 9, 1992

CLA-2-96:S:N:N7:236 880875

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.90.8050

Mr. Martin B. Levy
Edison Brothers Stores Inc.
501 N. Broadway
P.O. Box 66995
St. Louis, MO 63166-6995

RE: The tariff classification of Shoe Cleaner (Style# KF-l) from Hong Kong, China, or Taiwan.

Dear Mr. Levy:

In your letter dated November 30, 1992, you requested a tariff classification ruling.

The prospective import, Shoe Cleaner, is a combination cleaning bar and brush for suede shoes. The cleaning bar is used to remove stains while the brush side is used to remove spots and rejuvenate the nap. The composite article is packaged in a see through plastic container and is considered to be usual packing.

There is no essential character in this multifunctional item. Under General Rule of Interpretation (G.R.I) 3(c) when there is no essential character, the item will be classified under the item which appears last in numerical order among those items which equally merit consideration. That item is the brush.

The applicable subheading for the Shoe Cleaner 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.

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

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