CLA-2-39:OT:RR:NC:N4:422
Ms. Katie J. Cosgriff
MT EquiSports, LLC
P.O. Box 644
Big Timber, MT 59011
RE: The tariff classification of a plastic horseshoe with a metal insert from Germany
Dear Ms. Cosgriff:
In your undated letter that was received in this office on July 21, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a horseshoe. This item is a horseshoe that is made of thermoplastic polyurethane (TPU) plastic material. It has a metal insert in the toe portion of the horseshoe. The item measures approximately 5” by 4½” by ½”.
This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The bulk and form of the item is made of plastic which, as an alternative to metal, performs the primary role of providing the horse’s hoof with greater flexibility. The metal insert performs the subordinate role of providing support for the horseshoe as well as support for the nails that will be used to attach the horseshoe to the horse’s hoof. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the horseshoe will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastic…: other: other…other. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division