D86660 D8 Ruling Active

The tariff classification of aluminum shoe taps from Taiwan.

Issued January 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7616.99.5090

Headings: 7616

Product description

Each is packaged in a cardboard box listing the size, along with two pieces of fiberboard, aluminum screws and aluminum tacks needed for installation. Four box samples were included: styles RT850/950/1050/1150. The aluminum tap is the essential character in all of the samples.

CBP rationale

The applicable subheading for the toe or heel package will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other.

Full text

NY D86660 January 20, 1999 CLA-2-76:RR:NC:115 D86660 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Charles G.Hartill Charles G.Hartill,LCHB 147-217 175 Street Jamaica,NY 11434 RE: The tariff classification of aluminum shoe taps from Taiwan. Dear Mr. Hartill: In your letter dated January 7, 1999 you requested a tariff classification ruling on behalf of your client Ballet Makers, Inc. The samples submitted are various heel and toe aluminum taps sizes. Each is packaged in a cardboard box listing the size, along with two pieces of fiberboard, aluminum screws and aluminum tacks needed for installation. Four box samples were included: styles RT850/950/1050/1150. The aluminum tap is the essential character in all of the samples. The applicable subheading for the toe or heel package will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other. The rate of duty will be 2.5% 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 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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