CLA-2-73:OT:RR:NC:N1:113
Mr. Vittorio Morandin
Ant. Tex
245 S. Spalding Drive, Apt. 302
Beverly Hills, CA 90212
RE: The tariff classification of ice spikes/grippers from China
Dear Mr. Morandin:
In your letter dated May 25, 2018, on behalf of your client Prosafety, Inc., you requested a tariff classification ruling. Photographs of the ice spikes/grippers were submitted for our review.
The article under consideration is identified in your letter as the 24 Teeth Steel Ice Spikes/Grippers, Art. PS6. The subject ice spikes/grippers is designed to fit onto footwear to provide traction on slippery surfaces. Your letter states that “It consists of 2 steel cleats, with a total of 24 teethes, that are connected to each other by a polyester strap. Other polyester straps connect the 2 steel cleats to a thermoplastic elastomeric tubing that wraps around the footwear so to hold the product properly in place.” You indicated that the product will be sold in a polyester fabric bag.
The ice spikes/grippers under consideration is a composite article that is comprised of steel cleats, polyester straps and plastic tubing. The steel, plastic and polyester components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (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, polyester and plastic components of the ice spikes/grippers 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 ice spikes/grippers is a composite good, 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 steel cleats, polyester straps or plastic tubing imparts the essential character to the article under consideration. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In this case, the function of the cleats is to provide traction on slippery surfaces. Therefore, it is the opinion of this office that the steel component imparts the essential character to the ice spikes/grippers. In accordance with GRI 3(b), the ice spikes/grippers in question will be classified as an other article steel.
The applicable subheading for the 24 Teeth Steel Ice Spikes/Grippers, Art. PS6, will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, other, other, other, 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division