The tariff classification of a shoe last from Mexico.

N320911 August 16, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Ms. Cassie L. Dalbey Lacrosse Footwear 17634 Northeast Airport Way Portland, OR 97230 RE: The tariff classification of a shoe last from Mexico. Dear Ms. Dalbey: In your letter dated August 05, 2021, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is a shoe last. It is made primarily from molded plastic and includes a metal hinge at the flex point. In your submission, you indicate that it will be imported in different sizes and will be used in the production of footwear in your U.S. manufacturing facility. We note this product appears similar to the shoe lasts ruled upon in the New York rulings you cite, NY B86688, dated July 9, 1997, and NY E84633, dated July 23, 1999. We also agree that the plastic would impart the essential character, General Rule of Interpretation 3(b) noted. As the shoe last would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division