I84727 I8 Ruling Active

The tariff classification of Snow-Steps from Taiwan.

Issued August 8, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8586

Headings: 7326

Product description

” These items are worn over regular shoes to provide traction on snow or ice. They consist of plastic strapping with four metal, saw-tooth-like inserts. It appears from the sample that the traction will be principally provided by the metal inserts.

CBP rationale

The applicable subheading for this product will be 7326.90.8586, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other.

Full text

NY I84727 August 8, 2002 CLA-2-73:RR:NC:N1:113 I84727 CATEGORY: Classification TARIFF NO.: 7326.90.8586 Ms. Yolanda Landau Wilson Logistics, Inc. 270 Terminal Avenue Clark, NJ 07066 RE: The tariff classification of Snow-Steps from Taiwan. Dear Ms. Landau: In your letter dated July 23, 2002, you requested a ruling on behalf of Marathon Sales & Marketing on tariff classification. The sample you provided is a shoe accessory, the “Snow-steps.” These items are worn over regular shoes to provide traction on snow or ice. They consist of plastic strapping with four metal, saw-tooth-like inserts. It appears from the sample that the traction will be principally provided by the metal inserts. The applicable subheading for this product will be 7326.90.8586, 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.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, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →