United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 888058 - NY 888296 > NY 888066

Previous Ruling Next Ruling
NY 888066

July 14, 1993

CLA-2-73:S:N:N3:115 888066


TARIFF NO.: 7326.90.9090

Mr. David C. Hanson
Hanson Assets Services Inc.
Suite 2
31 Dominion Rd.
Etobicoke, Ontario
M8W 1J5 Canada

RE: The tariff classification of the "icEscape" from Canada.

Dear Mr. Hanson:

In your letter dated June 29, 1993, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested.

The subject product is described as the "icEscape". It is a safety device with two hand grips and a steel spike protruding from one end of each grip. It is comprised of the following:
a) Center piece with spike embodied in it will be an injected polypropylene plastic - weight 2 ounces
b) 1 1/2" spike made of steel - weight 1/2 ounce (2 pieces) c) Outer shell made of waterproof softflex foam - weight 2 ounces d) Strap is made of polypropylene webbing - weight 1/8 ounce e) Grommets are nickel plated brass - weight 1/8 ounce f) Loop and Triglide are made of acetone or ABS material - weight
1/16 ounce g) Velcro quick release - weight 1/8 ounce

Total weight of the item is 5 1/4 ounces.

When the Velcro grips are placed end to end the spike from one grid fits into a hole in the opposite grip. From the other end of each grip, a strap is screwed into each grip connecting them together with Velcro for a quick release when needed. It is to be worn around the neck to help save your life should you fall through the ice. The device floats and glows in the dark.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel spikes imparts the essential character.

The applicable subheading for the "icEscape" will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

Goods classifiable under subheading 7326.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 2.8% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

Previous Ruling Next Ruling