United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY E89683 - NY E89812 > NY E89809

Previous Ruling Next Ruling
NY E89809





December 9, 1999

CLA-2-39:RR:NC:SP:221 E89809

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Sharon Chandler
ClearFreight Inc.
545 Andover Park West, Suite 201
Seattle, WA 98188

RE: The tariff classification of non-slip snow grabbers from Taiwan.

Dear Ms. Chandler:

In your letter dated November 10, 1999, on behalf of Transpac Enterprises, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a non-slip snow grabber. The product is a harness type accessory designed to fit onto footwear to provide traction in snow or ice. It is made of a thermoplastic elastomer in a one piece, molded construction which stretches over a shoe or boot, covering the ball of the foot and exposing the heel area, allowing the heel of the shoe to come in contact with the ground. Treads molded into the bottom provide traction. There are also 6 studs, made of plastic bodies with metal shafts, inserted into the bottom to provide additional traction. The weight and value of the plastic components overwhelmingly exceed the weight and value of the metal shafts.

You suggest classification in subheading 6406.20.0000, HTS, which provides for parts of footwearouter soles and heels, of rubber or plastics. This item is an accessory to a shoe, not a part of a shoe. Classification in subheading 6406 is inappropriate. The snow grabbers are complete and independent articles of commerce. Although they are worn over shoes, they are not integral, constituent, or component parts, without which the underlying shoes could not function as footwear. The traction devices are optional articles for use with footwear. Therefore, they are not parts of footwear for tariff purposes.

The applicable subheading for the non-slip snow grabbers will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The rate of duty will remain unchanged in 2000.

The sample is packaged in a two piece container consisting of a printed paperboard card and a clear plastic front. No country of origin is shown on the present retail package. Please note that the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: