The tariff classification of Dee Rings from China or Taiwan.

NY A84510 June 25, 1996 CLA-2-73:RR:NC:GI:115 A84510 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Mr. Walter M. Burt Intertrade Industries P.O. Box 101896 Ft. Worth, TX 76185 RE: The tariff classification of Dee Rings from China or Taiwan. Dear Mr. Burt: In your letter dated June 4, 1996, you requested a tariff classification ruling. The subject items are called Dee Rings, which are components used in the construction of saddles. The Dee Rings size is approximately 3" in width and has a thickness of approximately 6mm. They are made of stainless steel. The applicable subheading for the Dee Rings will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem. Consideration was given to classifying this product under subheading 8302.49.4000, HTS, as you have suggested. However, while these particular Dee Rings may be used on saddlery, Dee Rings as a class or kind are used everywhere, on clothing, luggage, etc. This ruling is being issued under the provisions of Part 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. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division