The Product
- A shoe form made entirely of molded acrylonitrile butadiene styrene (ABS) plastic.
- Contoured to the inside shape of a shoe and designed to go into footwear that isn't being worn.
- Shaped like the front of a shoe, with many small holes, and fits only the front section.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic shoe tree | HTS 3924.90.5650 | …other household articles…of plastics: other: other…other |
Explanation
CBP placed the shoe tree in heading 3924 based on the facts provided and its earlier rulings A81381, N086500 and N302876. Within that heading, it put the molded ABS shoe tree on the line for other household articles of plastics.
Headings CBP ruled out
- 6406: The requester suggested this heading. CBP disagreed because the shoe tree is neither a complete shoe nor a part of a shoe.
- 3926: The requester also suggested this heading. CBP disagreed, citing the same three earlier rulings.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a household article that goes inside shoes when they aren't being worn?
- Is it made entirely of plastic?
- Is it a separate insert, rather than a complete shoe or a part of a shoe?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.90.5650 | ✓ Still in the schedule | Heading 3924 | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
The letter relies on A81381 and N302876, which classified a plastic shoe tree and plastic shoe forms, and on N086500. N251276, N326453, N339293 and N335041 put other plastic articles (a shoe organizer, a bucket, a box and a bank) on the same line.
- A81381April 16, 1996Plastic shoe tree from China3924.90.5500
- N302876March 4, 2019Plastic shoe forms from China3924.90.5650
- N322227November 3, 2021Plastic tree stands from China3924.90.5650
- N251276April 9, 2014Plastic shoe organizer from China3924.90.5650
- N204820March 13, 2012Plastic tree armor from China3924.90.5650
- N335041September 7, 2023Plastic bank from China3924.90.5650
- N339293April 10, 2024Plastic box from China3924.90.5650
- N326453June 9, 2022Plastic bucket from China3924.90.5650
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N360630 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms