CLA-2 OT:RR:CTF:TCM H090871 DAC
Port Director
Port of Newark
1100 Raymond Blvd.
Newark, NJ 07102
RE: Internal Advice: classification of titanium horseshoes
Dear Port Director:
This is in response to your request for Internal Advice, dated December 1, 2009, regarding the tariff classification of titanium horseshoes under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The subject merchandise consists of titanium horseshoes. The horseshoes are made of grade two (2) titanium. The subject merchandise is comprised of three models of titanium horseshoes identified as the following: Champion Rider – Ti, Champion Racer – Ti, and the Champion Eggbar – Ti. The titanium horseshoes are comparatively lightweight and durable.
The subject merchandise was entered at the Port of Newark, New Jersey, with an entry summary date of May 1, 2009. The subject merchandise was entered under subheading 7326.90.45, HTSUS, as “Other articles of iron or steel: Other: Other: Horse and mule shoes”.
You issued a Notice of Action (CF29) on May 27, 2009, for a proposed rate advance, with the titanium horseshoes to be classified under subheading 8108.90.30, HTSUS, which provides for “Titanium and articles thereof, including waste and scrap: Other: Articles of titanium.”
In a letter dated August 11, 2009, the importer proposed the subject merchandise might be classified under subheading 8302.49.40, HTSUS, which provides for “base metal mountings, fittings and similar articles other mountings, fittings and similar articles Other: harness and saddlery, or riding bridle hardware Other.”
ISSUE:
Whether the titanium horseshoes are classified under heading 8302, HTSUS, or whether the titanium horseshoes are classified as titanium and articles thereof, under heading 8108, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The 2009 HTSUS headings under consideration are as follows:
8108 Titanium and articles thereof, including waste and scrap:
8108.90 Other:
8108.90.30 Articles of titanium
* * * * *
8302 Base metal mountings, fittings and similar articles suitable
for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof :
Other mountings, fittings and similar articles, and parts
thereof:
8302.49 Other:
Harness and saddlery or riding-bridle hardware, and parts thereof:
8302.49.40 00 Other
* * * * *
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs and Border Protection suggests the ENs should be consulted, although emphasizes that the ENs are not dispositive. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The relevant EN for heading 81.08 provides in pertinent part:
* * * * *
This heading covers titanium in all forms: in particular, sponge, ingots, powder, anodes, bars and rods, sheets and plates, waste and scrap, and products other than those articles covered by other Chapters of the Nomenclature (generally Section XVI or XVII), such as helicopter rotors, propeller blades, pumps or valves.
* * * * *
The relevant EN for heading 83.02 provides in pertinent part:
The heading covers:
(F) (3) Fittings and similar articles for saddlery, such as bits, curbs, saddle bows, stirrups; trace, harness or rein rings; horse brasses and other fittings for harness.
* * * * *
Subheading 8302.49, HTSUS, covers base metal mountings, fittings and similar articles for harness and saddlery, and parts thereof. The ENs for heading 8302, HTSUS at (F)(3) list examples of the merchandise covered by this provision, such as bits, curbs, saddle-bows, stirrups, traces, harness or rein rings, horse brasses and other fittings for harness. These exemplars do share certain characteristics, such as the exemplars are made of base metal and they are designed to mount or fasten onto saddlery or harnesses.
The subject merchandise, the titanium horseshoes, are made of base metal, but they are not designed to mount or fasten onto saddlery and harnesses. In contrast, the titanium horseshoes are designed to mount directly onto the horse’s hooves. The titanium horseshoes are different merchandise from the exemplars described in the ENs for heading 8302, HTSUS. We find that the titanium horseshoes are not of the same type of merchandise provided for in the exemplars of the ENs for heading 8302, HTSUS and do not fall within the scope of heading 8302, HTSUS. We determine that the titanium horseshoes do not fall within the meaning of the terms of heading 8302, HTSUS, and therefore can not be classified under heading 8302, HTSUS.
The subject merchandise consists of horseshoes made of titanium. The terms of heading 8108, HTSUS, provide for “[t]itanium and articles thereof, including waste and scrap:”, which includes the subject merchandise. Additionally, the ENs for heading 8108, HTSUS, provide that “[t]his heading covers titanium in all forms”, which also includes the subject merchandise. The subject merchandise, the titanium horseshoes, are articles made of titanium, and as such are described by the terms of the heading by the description of the material they are made of under heading 8108, HTSUS.
In accordance with GRI 1 and taking into consideration the ENs for heading 8108, the subject merchandise, the titanium horse shoes, fall within the meaning of the terms of heading 8108, HTSUS. Moreover, since the titanium horseshoes are articles of titanium, according to the terms of the subheading, the subject merchandise is classified under subheading 8108.90.30, HTSUS, as “[t]itanium and articles thereof, including waste and scrap: other: articles of titanium”.
HOLDING:
By application of GRI 1, the titanium horseshoes, as described above, are classified under the heading 8108, HTSUS, and under subheading 8108.90.30, HTSUS, which provides for “Titanium and articles thereof, including waste and scrap: Other: Articles of titanium”. The general rate of duty at the time of entry under the 2009 version of the HTSUS was 5.5% ad valorem.
You are to mail this decision to the Internal Advice requester no later than sixty days from the date of the decision. At that time, the Office of International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public, on the CBP website located at www.cbp.gov by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division