CLA-2-73:S:N:N3:115 881505
Ms. Paula Cacossa
SHANDONG Inc.
655 Third Avenue, Suite 2600
New York, NY 10017
RE: The tariff classification of horse shoes from China.
Dear Ms. Cacossa:
In your letter dated December 16, 1992, you requested a
tariff classification ruling.
The subject items are steel horse shoes. They will come in
sizes as you describe as 0, 1, 2 and 3. Your descriptive
literature features:
1) St. Croix Steel Horseshoes - which includes St. Croix Lite
Rim, St. Croix XTRA-EZ, St. Croix Ultra-Lite Rim, and St.
Croix X-TRA Wide Web
2) Steel Horseshoes - which includes Anvil Brand Keg Shoes,
Breckenridge Saddle Shoes and Breckenridge Keg
Shoes
3) Nordic Steel Horseshoes - which includes various Nordic
Keg Shoes
4) Equine "Custom Fit" Steel Shoes - which includes various
Punched Equine Custom Fits
5) Diamond Steel Horseshoes - which includes Diamond
Saddlelite Plain, Diamond Specials, Diamond Rim, Diamond
Pony, and Diamond Mule Plain
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...". This Rule applies to your product.
The applicable subheading for the steel horse shoes will be
7326.90.4500, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel: other:
horse and mule shoes. The duty rate will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport