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NY A81986




April 8, 1996

CLA-2-73:RR:NC:GI:115 A81986

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8585

Mr. Walter M. Burt
Intertrade Industries
P.O. Box 101896
Ft. Worth, Texas 76185

RE: The tariff classification of a roping spur from China.

Dear Mr. Burt:

In your letter dated March 25, 1996, you requested a tariff classification ruling.

The subject item is an equestrian good called a chromed steel roping spur. This spur is made of steel and brass. Similar items will be imported in different materials such as all stainless steel, black steel, and stainless steel with silver trim.

Your chromed steel roping spur is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel imparts the essential character.

The other roping spurs containing all steel in their chemical composition are not considered to be composite goods.

The applicable subheading for all of the roping spurs in this inquiry 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.

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

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