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NY 893373




January 12, 1994

CLA-2-64:S:N:N8:346 893373

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.99.9000

Mr. Dennis Brunning
Brunning International
8 Griffin Way
Chelsea, MA 02150

RE: The tariff classification of a steel shank from Brazil.

Dear Mr. Brunning:

In your letter dated December 8, 1993, received here on December 22, 1993, you requested a tariff classification ruling.

Your sample is a steel shank. It is identifiable as such due to the "split' at one end and its curvature to accomodate the bending of the sole as it will meet the heel.

The applicable subheading for the steel shank will be 6406.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear (other than uppers and the parts thereof) whose essential character is not supplied by textile materials, wood, leather, or rubber and-or plastics. The duty rate will be 18 percent.

Articles classifiable under subheading 6406.99.90, HTS, which are products of Brazil 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,


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