The tariff classification of plastic horseshoes fromDenmark.

NY 853235 June 13, 1990 CLA-2-39:S:N:N3G:221 853235 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Charles L. Kantner Kantner Trading Co. P.O. Box 407 302 Krein Avenue Wapakoneta, Ohio 45895 RE: The tariff classification of plastic horseshoes from Denmark. Dear Mr. Kantner: In your letter dated May 21, 1990, you requested a tariff classification ruling. The plastic horseshoes are used for trotting horses. The horseshoes are marked with the country of origin in raised letters. The marking is not conspicuous, primarily because the letters are the same color as the surrounding area. This office suggests that the country of origin be shown in a color that contrasts with that of the horseshoe. The applicable subheading for the horseshoes will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent 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 New York Seaport