The tariff classification of a plastic shoe tree from China

N360630 May 5, 2026 CLA-2-3924:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Garrett Jamison The Kingsland Shoe Project, LLC 2725 Veteran Ave Los Angeles, CA 90064 RE: The tariff classification of a plastic shoe tree from China Dear Mr. Jamison: In your letter dated April 10, 2026, you requested a tariff classification ruling. Photographs were submitted along with your request. The merchandise under consideration is identified as a shoe tree. GTIN numbers are as follows: 00850076596002 Fresh Flow Shoe Trees (RED 5-Pack Medium) 00850076596019 Fresh Flow Shoe Trees (RED 10-Pack Medium) 00850076596026 Fresh Flow Shoe Trees (BLUE 5-Pack Large) 00850076596033 Fresh Flow Shoe Trees (BLUE 10-Pack Large) 00850076596040 Fresh Flow Shoe Trees (BLUE 5-Pack Medium) 00850076596057 Fresh Flow Shoe Trees (BLUE 10-Pack Medium) 00850076596064 Fresh Flow Shoe Trees (3-Pack Small) 00850076596071 Fresh Flow Shoe Trees (5-Pack Small) 00850076596088 Fresh Flow Shoe Trees (10-Pack Small) 00850076596095 Fresh Flow Shoe Trees (3-Pack XL) 00850076596101 Fresh Flow Shoe Trees (5-Pack XL) 00850076596118 Fresh Flow Shoe Trees (25-Pack Small) 00850076596125 Fresh Flow Shoe Trees (10-Pack XL) 00850076596132 Fresh Flow Shoe Trees (25-Pack XL) 00850076596149 Fresh Flow Shoe Trees (25-Pack Medium) 00850076596156 Fresh Flow Shoe Trees (25-Pack Large) 00860004578017 Fresh Flow Shoe Trees (5-Pack Medium) 00860004578024 Fresh Flow Shoe Trees (3-Pack Medium) 00860004578031 Fresh Flow Shoe Trees (10-Pack Medium) 00860004578048 Fresh Flow Shoe Trees - (3-Pack Large) 00860004578055 Fresh Flow Shoe Trees (5-Pack Large) 00860004578062 Fresh Flow Shoe Trees (10-Pack Large) 00860004578086 Fresh Flow Shoe Trees (RED 5-Pack Large) 00860004578093 Fresh Flow Shoe Trees (RED 10-Pack Large) It is a shoe form made of 100 percent molded acrylonitrile butadiene styrene (ABS) plastic. The article is contoured to approximate the internal shape of a shoe and is designed for insertion into footwear when not being worn. It is shaped like the front of a shoe with multiple small holes and only fits in the front section of a shoe. The plastic shoe form comes in four different sizes: Small - Fresh Flow Small, Medium - Fresh Flow Medium, Large - Fresh Flow Large, and XL - Fresh Flow XLarge. The small form measures approximately 8 inches long by 3.5 inches wide by 4 inch deep. The medium measures approximately 8.5 inches long by 3.5 inches wide by 4 inch deep. The large measures approximately 9 inches long by 4 inches wide by 4.5 inch deep. The XL measures approximately 9.25 inches long by 4 inches wide by 4.5 inch deep. Each shoe form comes as a pair and is sold in packs of 3, 5, 10, and 25. In your request, you suggested that the shoe tree be classified under heading 6406, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The merchandise is not a complete shoe or a part of a shoe. You also suggested that the article be classified under heading 3926, HTSUS. We disagree. Please see NY ruling A81381, dated April 16, 1996, N086500, dated December 18, 2009, and N302876, dated March 4, 2019. Based on the information provided and the precedents, the article will be classified in heading 3924, HTSUS. The applicable subheading for the plastic shoe tree, will be 3924.90.5650, HTSUS, which provides for “…other household articles…of plastics: other: other…other.” The general rate of duty will be 3.4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division