The tariff classification of a Trex™ Ice Traction Device from China

N254207 June 25, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Jennifer M. Nelson Tenacious Holdings Inc. 1021 Bandana Boulevard East Suite 220 St. Paul, MN 55108 RE: The tariff classification of a Trex™ Ice Traction Device from China Dear Ms. Nelson: In your letter dated June 5, 2014, you requested a tariff classification ruling. Photographs, a drawing specification sheet and text for the user manual insert for the Trex™ Ice Traction Device were submitted for our review. The article under consideration is identified as the Trex™ 6320 Micro-Crampon™ Ice Traction Device. It consists of a molded rubber ring that stretches to fit around a shoe or boot, and stainless steel chains and spikes. The item is designed to provide traction and stability for walking on snow and ice. The Trex™ Ice Traction Device under consideration is a composite article that consists of stainless steel chains, stainless steel spikes and a rubber ring. The stainless steel components and the rubber component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the stainless steel and rubber components of the Trex™ Ice Traction Device in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the Trex™ Ice Traction Device is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the rubber ring, the stainless steel chains or the stainless steel spikes imparts the essential character to the article in question. It is the role of the constituent materials in relation to the use of the goods that imparts the essential character. In the case of the Trex™ Ice Traction Device, it is the opinion of this office that the stainless steel spikes impart the essential character. You proposed classification for the Trex™ Ice Traction Device in heading 7315, HTSUS, which provides for chain and parts thereof, of iron or steel. However, the stainless steel chains do not impart the essential character to the device under consideration. It is the stainless steel spikes that enhance the traction for walking on snow and ice. The Trex™ Ice Traction Device will be classified in accordance with GRI 3(b) in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the Trex™ Ice Traction Device 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 Director National Commodity Specialist Division