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NY M84044





June 27, 2006

CLA-2-73:RR:NC:N1:113 M84044

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8587

Mr. John Yates
M & M Global Brands
7930 Deering Avenue
Canoga Park, CA 91304

RE: The tariff classification of “Ice Paws” from Korea

Dear Mr. Yates:

In your letter dated June 1, 2006, you requested a tariff classification ruling.

The sample you submitted is “Ice Paws”, a shoe accessory made of a zinc-coated steel alloy and rubber. The flexible rubber strap can be fitted onto any shoe, sneaker or boot. Attached to the bottom of the rubber strap are 30 steel alloy spikes. The “Ice Paws” will be worn to safely walk, run or hike on ice, snow, mud and wet grass.

The applicable subheading for the “Ice Paws” will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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