The tariff classification of a 10 piece shoe shine kit from China

N173608 July 20, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Martha De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a 10 piece shoe shine kit from China Dear Ms. De Castro: In your letter dated June 27, 2011, you requested a tariff classification ruling. The ruling was requested on a 10 piece shoe shine kit. A representative sample was submitted for our review and will be returned to you as requested. The shoe shine kit consists of two shoe polishes, two sponges, two wood brushes, two fabric cloths, and one plastic shoe horn, all loosely cased in a medium density fiberboard (MDF) box. The box measures approximately 4 ¼” (h) x 12” (l) x 7” (w). The lid of the box is not attached to the box by means of hinges or any other connectors; it rests on a ledge inside the box rim and is flush with the rim when in place. The lid is reversible; by means of a faux leather tab on the lid’s edge, the lid can be lifted out of the box and flipped, revealing an angled, 3/4" thick, MDF shoe rest. The rest is 2 3/4" high at its highest point, and is used for polishing a shoe while it is worn. The box’s sides are covered with faux leather, and the lid is partially covered. Where exposed, the MDF is lacquered. The inside of the box is lined with a flocked textile. The shoe shine kit is a composite good made up of multiple components of different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject shoe shine kit is imparted by the MDF box which predominates in weight, value, and functions as a tool for shining, as well as storage for the multiple items within the set. The applicable subheading for the 10 piece shoe shine kit will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. The rate of duty will be free. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division