The tariff classification of boot form inserts from an unspecified country

N233892 October 31, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Beth Robinson Unger Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of boot form inserts from an unspecified country Dear Ms. Unger: In your letter dated October 1, 2012, you requested a tariff classification ruling. Pictures of the subject boot form inserts were submitted for our review. The merchandise is identified in your letter as boot form inserts. The inserts are made of steel. In the email that you sent to our office on October 5, 2012, you indicated that the boot form inserts are available in two sizes. The short boot forms measure approximately 11.125 inches in height, 6.25 inches in width and 2.5 inches in depth. The tall boot forms measure approximately 13 inches in height, 5.5 inches in width and 2.5 inches in depth. You stated that the cross sectional dimension for each boot form insert is 2.5 inches. The subject merchandise is used to promote and show footwear in showrooms as well as for sales representatives to assist with displaying footwear in the upright position. The boot forms are designed to be placed on counters or pedestals. You stated in your letter that the boot form inserts are currently manufactured in the United States, however, you intend to source the inserts from overseas. The applicable subheading for the steel boot form inserts will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division