The tariff classification of a boot and shoe scraper from Sri Lanka, Taiwan, or China.

NY E88481 October 12, 1999 CLA-2-96:RR:NC:SP:233 E88481 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a boot and shoe scraper from Sri Lanka, Taiwan, or China. Dear Ms. Denny: In your letter dated September 29, 1999, on behalf of Lewis Hyman, Inc., you requested a tariff classification ruling. The submitted sample is a boot and shoe scraper. It consists of coco fibers twisted around metal wire which is formed into a rectangle which measures 12” x 14”. On one side, three sections of the brush are raised up, on both ends and one down the middle, to enable a boot or shoe to be scraped of mud. Your sample is being returned as requested. The applicable subheading for the boot and shoe scraper will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes…other. The rate of duty will be 2.8% ad valoerm. Articles classifiable under subheading 9603.90.8050, HTS, which are products of Sri Lanka may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division