The tariff classification of a textile shoe dry from China

N292632 December 22, 2017 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Bob Sanshuk CH Robison International 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of a textile shoe dry from China Dear Ms. Sanshuk: In your letter dated October 30, 2017, and your follow up letter, dated December 7, 2017, you requested a tariff classification ruling on behalf of your client, Umbra LLC. You submitted a sample of an item you call a shoe dry. The shoe dry is a floor sitting structure composed of a molded polypropylene framework holding a polyester knit fabric surface. You state that the item also includes two molded polypropylene “tray slides” which are raised grates that hold the footwear approximately ½ inch off the carpet to allow for better drying. These can slide back and forth along the shoe dry as desired, and are removable if the purchaser does not wish to utilize them. The shoe dry is a composite good as that term is defined in General Rule of Interpretation (GRI) 3(b), which states that composite goods consisting of different materials or made up of different components (polypropylene (plastic) and fabric) shall be classified as if they consisted of the material or component which gives them their essential character. Therefore, in accordance with GRI 3(b), it is the opinion of this office that the textile component directly performs the function of providing the absorbing aspect that helps with drying the shoes and imparts the essential character to the item, and thus determines the classification. The applicable subheading for the shoe dry will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 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 the World Wide Web at https://hts.usitc.gov/current. The sample will be retained. 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division