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The tariff classification of an aerator sandal from Taiwan.
Issued March 23, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A81835 (March 23, 1996)
Tariff classification
HTS codes: 7326.90.8585
Headings: 7326
Product description
The subject item is an aerator sandal. It is made of a plastic sandal and 13 nail-like partially threaded steel spikes. These spikes which are fastened to the bottom of the sandal act as aerators to soften soil. 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 spikes impart the essential character.
CBP rationale
The applicable subheading for the aerator sandal will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.
Full text
NY A81835 March 23, 1996 CLA-2-73:RR:NC:GI:115 A81835 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Ms. Maria Miller MSR Imports Inc. 6920 Central Highway Airport Circle Industrial Park Pennsauken, NJ 08109 RE: The tariff classification of an aerator sandal from Taiwan. Dear Ms. Miller: In your letter dated March 19, 1996, you requested a tariff classification ruling. The subject item is an aerator sandal. It is made of a plastic sandal and 13 nail-like partially threaded steel spikes. These spikes which are fastened to the bottom of the sandal act as aerators to soften soil. 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 spikes impart the essential character. The applicable subheading for the aerator sandal will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem. This ruling is being issued under the provisions of Part 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, Roger J. Silvestri Director National Commodity Specialist Division
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