CLA-2-73:RR:NC:GI:115 A84510
Mr. Walter M. Burt
Intertrade Industries
P.O. Box 101896
Ft. Worth, TX 76185
RE: The tariff classification of Dee Rings from China or Taiwan.
Dear Mr. Burt:
In your letter dated June 4, 1996, you requested a tariff classification ruling.
The subject items are called Dee Rings, which are components used in the construction of saddles. The Dee Rings size is approximately 3" in width and has a thickness of approximately 6mm. They are made of stainless steel.
The applicable subheading for the Dee Rings will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem.
Consideration was given to classifying this product under subheading 8302.49.4000, HTS, as you have suggested. However, while these particular Dee Rings may be used on saddlery, Dee Rings as a class or kind are used everywhere, on clothing, luggage, etc.
This ruling is being issued under the provisions of Part 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,
Roger J. Silvestri
Director
National Commodity
Specialist Division