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NY 881505

January 14, 1993

CLA-2-73:S:N:N3:115 881505


TARIFF NO.: 7326.90.4500

Ms. Paula Cacossa
655 Third Avenue, Suite 2600
New York, NY 10017

RE: The tariff classification of horse shoes from China.

Dear Ms. Cacossa:

In your letter dated December 16, 1992, you requested a tariff classification ruling.

The subject items are steel horse shoes. They will come in sizes as you describe as 0, 1, 2 and 3. Your descriptive literature features:

1) St. Croix Steel Horseshoes - which includes St. Croix Lite Rim, St. Croix XTRA-EZ, St. Croix Ultra-Lite Rim, and St. Croix X-TRA Wide Web

2) Steel Horseshoes - which includes Anvil Brand Keg Shoes, Breckenridge Saddle Shoes and Breckenridge Keg Shoes

3) Nordic Steel Horseshoes - which includes various Nordic Keg Shoes

4) Equine "Custom Fit" Steel Shoes - which includes various Punched Equine Custom Fits

5) Diamond Steel Horseshoes - which includes Diamond Saddlelite Plain, Diamond Specials, Diamond Rim, Diamond Pony, and Diamond Mule Plain

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.

The applicable subheading for the steel horse shoes will be 7326.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: other: horse and mule shoes. The duty rate will be free.

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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