The tariff classification of the "Shoe Polisher" from SouthKorea.

NY 850539 Apr 06 1990 CLA-2-34:S:N:N1:236 850539 CATEGORY: Classification TARIFF NO.: 3405.10.0000 Mr. Glen Schenck - President G.D.S. Creations, Inc. 1506 Springside Drive Fort Lauderdale, FL 33326 RE: The tariff classification of the "Shoe Polisher" from South Korea. Dear Mr. Schenck: In your letter dated March 2, 1990, you requested a tariff classification ruling. The prospective import, a "Shoe Polisher", consists of a plastic container with lid, (approximately 2 1/4" in diameter) containing a foam pad impregnated with a liquid shoe polish. The applicable subheading for the shoe polish 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 rate of duty will be 2.5 percent ad valorem. The "Shoe Polisher" should be marked as clearly, legibly, and indelibly as possible with the proper country of origin. 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