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 > 2002 NY Rulings > NY I82145 - NY I82193 > NY I82173

Previous Ruling Next Ruling
NY I82173

June 3, 2002

CLA-2-44:RR:NC:SP:230 I82173


TARIFF NO.: 4421.90.9740

Mr. Skip Henderson
Henderson’s China Connection, Inc.
13484 N 115 E
Idaho Falls, ID 83434

RE: The tariff classification of saddle stirrups from China.

Dear Mr. Henderson:

In your letters dated March 20 and May 15, 2002, you requested a tariff classification ruling.

The ruling was requested on certain stirrups, i.e., the rungs hung from a horse saddle to serve as footrests. The stirrups in question are made of bent, laminated wood, wrapped on the exterior with either polished brass or steel sheeting. In addition, a metal bolt runs across the top of each stirrup.

We believe that despite their metal components, these products are known and sold as wooden stirrups. The metal components appear to be of secondary importance, serving merely to enhance the items’ strength and appearance. The wood will therefore be regarded as the material that imparts the essential character.

Accordingly, the applicable subheading for the stirrups will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: