The tariff classification of plastic shoe forms from China.

N302876 March 4, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Angela Davis Foot Locker Retail, Inc. 3543 Simpson Ferry Rd. Camp Hill, PA 17011 RE: The tariff classification of plastic shoe forms from China. Dear Ms. Davis: In your letter dated January 2, 2019, you requested a tariff classification ruling. You have requested a ruling on various plastic shoe forms and submitted three samples. The purpose of these items is to keep the users shoes from becoming creased and misshapen when not being worn. Your samples will be returned. The first sample is identified as Style# FRMDIS-MB BLK, and is composed of polyethylene. The item is sized for men’s shoes and measures approximately 12” in length, 3.25” in width at its widest point and 2.5” in depth. This article is manufactured as a single piece. The front of the form is shaped like the front of a shoe with a pleated center section connecting to back, heel shaped portion. The pleated center section provides a spring-loaded character to the item keeping the form fitting tightly within the shoe. This sample is also representative of Style# FRMDIS-WB BLK, which is identical in construction but sized for women’s shoes. The second submitted sample is identified as Style# SF-4, and is composed of polypropylene. The item is sized for men’s shoes and measures approximately 6” in length and 3.25” in width at its widest point. This article is a hollow shell shaped like the front of a shoe and only fits in the front section of a shoe. The third submitted sample is identified as Style# SF-3, and is composed of polypropylene. The item is sized for women/boys shoes and measures approximately 5” in length and 3” in width at its widest point. This article is a hollow shell shaped like the front of a shoe and only fits in the front section of a shoe. This sample is also representative of Style# SF-1 and Style# SF-2, both feature the same construction as the submitted sample but are sized for children’s shoes. In the future, please limit your ruling request to a maximum of five items of the same class or kind. The applicable subheading for plastic shoe form Style# FRMDIS-MB BLK, Style# FRMDIS-WB BLK, Style# SF-4, Style# SF-3, Style# SF-1 and Style# SF-2 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other household articles…of plastics: other: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division