CLA-2-73:OT:RR:NC:N1:113
Ms. Andrea N. Judy
C.H. Robinson International, Inc.
3955 Faber Place Drive
Suite 200
North Charleston, SC 29405
RE: The tariff classification of ICEtrekkers from China
Dear Ms. Judy:
In your letter dated October 18, 2012, on behalf of Implus Footcare LLC, you requested a tariff classification ruling. A sample of the ICEtrekkers was submitted for our review and will be returned as requested.
The articles that you intend to import are identified as ICEtrekkers. The ICEtrekkers are described as case hardened individually TIG welded steel links connected with a sturdy rubber sling. The sling ensures that the product will stay securely on footwear without the need for straps.
You stated that the ICEtrekkers resemble and serve essentially the same purpose of providing traction in snow conditions for footwear as tire chains provide traction for vehicles. You noted that there are rulings issued by Customs and Border Protection (CBP) that classified tire chains in 7315.20.1000, Harmonized Tariff Schedule of the United States, (HTSUS). However, automobile skid chains are products specifically named in the Explanatory Notes for heading 7315, while other products that simply incorporate chains are not specifically named. Therefore, this office does not
agree with the classification of ICEtrekkers as if they were automobile skid tires. The ICEtrekkers are a different product from automobile skid chains and are not classifiable in 7315.20.1000, HTSUS.
The ICEtrekkers under consideration are composite articles that are made of steel chains and rubber slings. The steel component and the rubber component are classified in different headings.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel and rubber components of the ICEtrekkers in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the ICEtrekkers are composite goods, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.
EN VIII to GRI 3(b) explains that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods." We must determine whether the rubber sling or the chain component imparts the essential character to the article in question. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In the case of the ICEtrekkers, it is the opinion of this office that the steel chain component imparts the essential character. There is not a provision within heading 7315 for articles of chain. Therefore the subject article will be classified as an article of the constituent material of the chain which is steel. The ICEtrekkers will be classified in accordance with GRI 3(b) in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the ICEtrekkers will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division