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NY 853235

June 13, 1990

CLA-2-39:S:N:N3G:221 853235


TARIFF NO.: 3926.90.9050

Mr. Charles L. Kantner
Kantner Trading Co.
P.O. Box 407
302 Krein Avenue
Wapakoneta, Ohio 45895

RE: The tariff classification of plastic horseshoes from Denmark.

Dear Mr. Kantner:

In your letter dated May 21, 1990, you requested a tariff classification ruling.

The plastic horseshoes are used for trotting horses. The horseshoes are marked with the country of origin in raised letters. The marking is not conspicuous, primarily because the letters are the same color as the surrounding area. This office suggests that the country of origin be shown in a color that contrasts with that of the horseshoe.

The applicable subheading for the horseshoes will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 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.


Jean F. Maguire
Area Director

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