The tariff classification of horseshoe studs from Taiwan

PD F81537 January 18, 2000 CLA-2-73:LA:S:T:1:5:C16 F81537 CATEGORY: Classification TARIFF NO.: 7326.90.8585 Dorothy Jones Mid-America Overseas, Inc. 1180 McLester Street, Suite #7 Elizabeth, New Jersey 07201 RE: The tariff classification of horseshoe studs from Taiwan Dear Ms. Jones: In your letter dated November 12, 1999, you requested on behalf of Millers Harness Company, a tariff classification ruling. The horseshoe studs are made of high quality steel with tungsten tips. The studs are screwed into horseshoes to improve a horse’s traction on a variety of footing conditions. The applicable subheading for the horseshoe studs will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: other: other: other. The rate of duty will be 2.9 percent ad valorem. 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. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport