U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3926.90.9980
$838.1M monthly imports
Compare All →
Court Cases
4 cases
CIT & Federal Circuit
Ruling Age
15 years
1 related ruling
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates monthly
The tariff classification of various traction devices for footwear from China
N131739 December 6, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4016.99.3500 Ms. Wendy H. Pate C.H. Robinson Worldwide, Inc. 4969 Centre Pointe Drive, Suite 103 North Charleston, SC 29418 RE: The tariff classification of various traction devices for footwear from China Dear Ms. Pate: In your letter dated November 5, 2010, on behalf of Implus Footwear LLC, you requested a tariff classification ruling. Three samples were provided with your letter and are being returned. The “Traction 360” is designed to provide increased traction on wet and greasy floors such as in restaurants or garages. The traction device, which slips onto footwear outsoles, is said to be composed of natural rubber. The applicable subheading for the Traction 360 will be 4016.99.3500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: of natural rubber: other. The rate of duty will be free. The “Skitrax” is designed to protect boots and provide increased traction in ice and snow. It will be imported as a pair packaged for retail sale with a storage bag. The device, which slips over the soles of Alpine boots, is said to be made of a polyelastomer, which you describe as synthetic rubber. Materials identified as polyelastomers generally do not meet the tariff definition of synthetic rubber in Note 4(a) of Chapter 40, HTSUS. The note describes synthetic rubber as "unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non- thermoplastic substances which, at a temperature between 18 and 29 degrees C, will not break on being extended to three times their original length, and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 1/2 times their original length." Formulations that do not meet this requirement are classified as plastics of chapter 39 of the HTSUS. If you believe that your particular formulation of the polyelastomer meets the Chapter 40 note 4(a) definition of synthetic rubber, then please provide twelve cross-linked dumbbell-shaped specimens for testing and verification. For purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. Submit samples prepared as described above, accompanied by the compounding recipe and the percent by weight of all ingredients. The applicable subheading for the Skitrax, when made of a polyelastomer that does not meet the tariff definition of synthetic rubber in Note 4(a) of Chapter 40, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The third sample submitted with your request, identified as the “Yaktrax XTR Extreme Outdoor Traction,” is designed to provide increased traction outdoors in ice and snow. The device consists of an outer band, said to be made of natural rubber, that stretches to fit around footwear, and traction components including steel spikes and chains. The product will be imported as a pair, packaged for retail sale with a storage bag. Your inquiry does not provide enough information for us to give a classification ruling on the Yaktrax XTR Extreme Outdoor Traction device. The traction components include metal spikes and chains. Although the spikes are composed of steel, the chains are not magnetic and do not appear to be composed of steel. Please identify the constituent metal for all the metal components and provide a breakdown by weight for each different metal. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request for a ruling on the Yaktrax XTR Extreme Outdoor Traction device, please resubmit the sample, a copy of your original request and a copy of this ruling along with the breakdown requested above. 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 Joan Mazzola at (646) 733-3023. If you have any question regarding the requested additional information for metal components of the Yaktrax XTR Extreme Outdoor Traction, contact National Import Specialist Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.