The tariff classification of a shoe shield from Taiwan

N253758 June 16, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Gene Carleton Bike Nashbar 1 Performance Way Chapel Hill, NC 27515 RE: The tariff classification of a shoe shield from Taiwan Dear Mr. Carleton: In your letter dated May 22, 2014, you requested a tariff classification ruling. Photographs of the subject shoe shield were submitted for our review. The subject article is identified as the Crank Brothers Shoe Shield. You stated that “The shoe shield is a stainless steel plate, packaged and designed to be sold in pairs as an accessory to protect the soles of a cycling shoe from wear by the ‘wings’ of Crank Brothers clipless cycling pedals. The shields also help reduce shoe tread interference with the pedal body. The Crank Brothers pedals and cleats are completely functional as a unit whether or not the shoe shields are present…The shield is designed to be bolted to the cycling shoe between the sole and the pedal’s cleat.” Each shield measures approximately 5 inches in length by 4 inches in width by 1 inch in depth, and weighs 1.3 ounces. You indicated that the manufacturer contends that the subject shoe shield should be classified in heading 8714, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of vehicles of headings 8711 to 8713. Since the shoe shield is a protector of a cycling shoe from wear, it is neither a part nor accessory for the bicycle and would not be classified in heading 8714, HTSUS. You proposed classification for the shoe shield in chapter 64, HTSUS, which provides for footwear. However, the pair of little cycling shoe protectors is not considered parts of shoes because chapter 64 note 2 specifically excludes “protectors” as parts of shoes and states that they are “classified in their appropriate headings.” You also considered classification for the shoe shields under heading 7326, HTSUS, which provides for other articles of iron or steel. Noting that the shoe shield is not classifiable as a part or accessory of a bicycle and is not considered a part of shoes, the subject shoe shield would be classifiable as an article of its constituent material in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the shoe shield will be 7326.90.8588, HTSUS, which provides for other articles of iron or 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division