The tariff classification of plastic shoe forms from China

N086500 December 18, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of plastic shoe forms from China Dear Mr. Yokopenic: In your letter dated November 23, 2009, you requested a tariff classification ruling. The submitted sample is identified as a shoe form. It is composed of a plastic handle and a foam plastic body. The body is coated or covered with a grey flocking material, giving it a velvet-like appearance and it is shaped like the inside of a shoe. This item is designed to be inserted into the front of a male or female shoe when not being worn, in order to keep the form of the shoe. As you requested, the sample will be returned to you. The applicable subheading for the shoe form will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division