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NY L81108




December 10, 2004

CLA-2-73:RR:NC:N1:113 L81108

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8587

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of spiked shoes from China.

Dear Ms. Aldinger:

In your letter dated November 18, 2004, you requested a ruling on tariff classification.

The sample you provided is known as ”Spiked Shoes,” item #939029. The item is a shoe accessory consisting of a plastic base with woven nylon straps. Each accessory has thirteen 2-inch spikes bolted to its bottom. The article is intended to be worn over regular shoes and used as a lawn aerator.

The applicable subheading for this product will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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