The tariff classification of a shoe last from Italy.

NY B86688 July 9, 1997 CLA-2-39:RR:NC:2:221 B86688 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Mr. Robert E. Gladstone Emery Customs Brokers 280 Eastern Avenue Chelsea, MA 02150 RE: The tariff classification of a shoe last from Italy. Dear Mr. Gladstone: In your letter dated June 16, 1997, on behalf of Cardinal Shoe, you requested a tariff classification ruling. The shoe last is composed of plastics and metal. The essential character is imparted by the plastics. The shoe last will be used with shoe making machinery. As you requested, your sample is being returned. The applicable subheading for the shoe last will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division