NY 894734 - The tariff classification of a shoe attachment from Sweden. - United States International Trade Commision Rulings

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NY 894734

March 4, 1994

CLA-2-73:S:N:N3:115 894734

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.9090

Mr. George P. Schumacher
SST International
10415 S. La Cienega Blvd.
P.O. Box 45055
Los Angeles, CA 90045

RE: The tariff classification of a shoe attachment from Sweden.

Dear Mr. Schumacher:

In your letter dated February 8, 1994, you requested a tariff classification ruling, on behalf of Spark Co., Balboa, CA. Your submitted sample will be returned to you as requested.

The subject item is a shoe attachment device to prevent slipping on ice. It consists of a steel plate approximately 2 5/8" x 1 1/2" and 3/8" high, 2 rubber straps approximately 13" long, and a rectangular steel buckle approximately 3" in circumference. The chief value of the device is derived from the steel plate and buckle.

Your merchandise 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 plate imparts the essential character.

The applicable subheading for the shoe attachment device will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

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

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