CLA-2 CO:R:C:G 085282 AJS
TARIFF NO: 4201.00.60; 4016.99.50
Mr. Zongyi Zhang
Applied Concepts, Inc.
700 Second Avenue
Pittsburgh, PA 15219
RE: Rubber horseshoe
Dear Mr. Zhang:
Your letter of June 28, 1989, requesting the tariff
classification and duty rate for rubber horseshoes has been
referred to this office for reply.
FACTS:
The article in question is called the "Soft Shoe". It is a
horseshoe which is made of rubber instead of steel. The item
eliminates the need for steel shoes in all riding activities and
horse care. The literature submitted with your inquiry states
that the shoe is ideal for transporting, trail riding, show,
pleasure riding, work, breeding, endurance, and the comfort of
horses. The shoe is claimed to be made of 100 percent pure urine
resistant rubber. However, your letter states that the shoe is
made of either a 50/50 or a 30/70 combination of neoprene/rubber.
The "Soft Shoe" is also different from the traditional steel
horseshoe in that it extends onto the hoof of the horse and
fastens around the back of the hoof somewhat similar to a shoe on
a human.
ISSUE:
Whether the article in question is classifiable within
subheading 4201.00.60, HTSUSA, which provides for "[s]addlery and
harness for any animal . . . , of any material: [o]ther."; or
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within subheading 4016.99.50, HTSUSA, which provides for "[o]ther
articles of vulcanized rubber other than hard rubber. [o]ther.
[o]ther."
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.
Horse and mule shoes are specifically provided for in
subheading 7326.90.45, HTSUSA. However, heading 7326 provides
for articles of iron or steel. Based on the fact that the
article in question is made of rubber and not iron or steel, it
cannot properly be classified within this subheading.
Subheading 4201.00.60, HTSUSA, provides for other saddlery
and harness for any animal, which is made of any material. In
ruling letter HQ 084070, this office stated that "[t]he terms
"saddlery" and "harness" cover items comprising a seat, equipment
used to attach a pack, or articles made of strap to fasten,
control or direct an animal." Definition of the word "saddle",
Webster's II New Riverside University Dictionary (1984) at p.
1030; Definition of the term "harness", Id. at p. 1030. A
horseshoe does not meet this description of "saddlery" and
"harness".
The Explanatory Notes (EN) to heading 42.01 state that this
heading covers equipment for all kinds of animals, of leather,
composition leather, furskin, textiles or other materials. The
notes also expand the definition to include "boots for horses".
The article in question could possibly be considered equipment
for animals of other materials, especially in light of the term
"boots for horses." However, the term "boot" is defined as a
protective sheath for a horse's leg. Webster's II New Riverside
University Dictionary (1984) at p. 190. The "soft shoe" is not a
protective sheath for the horse's leg. It is a protective shoe
for the horse's hoof.
The General ENs to chapter 42 state that "[t]his chapter
principally covers articles of leather or composition leather;
however, headings 42.01 and 42.02 also include certain articles
characteristically of the leather trade but made from other
material . . ." The "soft shoe" does not appear to us to be
characteristic of the leather trade in this context and we do not
consider it to be an article of saddlery and harness.
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The submitted literature states that the "soft shoe" will be
a mixture of natural and synthetic rubber. Chapter 40, Note 1,
states that the expression "rubber" means both natural and
synthetic rubber, whether or not vulcanized. Thus, the "soft
shoe" is made of material which satisfies the description of
"rubber" in chapter 40.
In almost all cases, finished products made of rubber such
as the "soft shoe" are made of vulcanized rubber. The General
Explanatory Notes to Chapter 40 state that "vulcanized refers in
general to rubber (including synthetic rubber) which has been
cross-linked with sulfur or any other vulcanizing agent . . . so
that it passes from a mainly plastic state to a mainly elastic
one." It is our understanding that the article in question meets
this description of vulcanized rubber. Articles of vulcanized
rubber are provided for in headings 40.07 to 40.16. The "soft
shoe" is not provided for in headings 40.07 to 40.15. Therefore,
it must be classifiable in heading 40.16 which provides for other
articles of vulcanized rubber.
The article in question is not specifically provided for
within heading 4016. Thus the shoe would be classifiable in
either subheading 4016.99.25 as an other article of natural
rubber or in subheading 4016.99.50 as an other article of rubber.
The article is a mixture of natural and synthetic rubber, with
neither type making up the essential character of the item. GRI
2(b) states that classification of goods consisting of mixtures
and combinations of substances shall be classified according to
the principles of GRI 3.
GRI 3(a) provides that when goods are prima facie
classifiable under two or more headings, the heading which
provides the most specific description shall be preferred over a
heading which provides a more general description. This
statement would appear to make the "soft shoe" classifiable under
the heading for natural rubber because this is more specific than
the heading for other articles of rubber. However, this rule
goes on to require that when two or more headings each refer to
part only of the materials contained in mixed goods, those
headings are to be regarded as equally specific in relation to
those goods. This is the case even if one of them gives a more
complete or precise description of the goods. This is exactly
the situation in this case. Each subheading refers to only part
of the material which makes up the "soft shoe", and the
subheading for natural rubber is a more precise description.
Therefore, both subheadings are equally specific and
classification cannot be accomplished by the use of GRI 3(a).
The ENs to GRI 3 require that if rule 3(a) fails then rule
3(b) is to be considered next. GRI 3(b) requires that mixtures
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shall be classified as if they consisted of the material which
gives them their essential character. Neither the natural nor
synthetic rubber in the "soft shoe" imparts the essential
character to the article. Therefore, the article cannot be
classified by the terms of GRI 3(b).
If GRI 3(b) fails, then the article is to be classified in
the heading which occurs last in numerical order among those
which equally merit consideration. GRI 3(c). Accordingly, this
rule requires the "soft shoe" to be classified in subheading
4016.99.50 instead of 4016.99.25.
HOLDING:
The article in question is classifiable within subheading
4016.99.50, HTSUSA, which provides for other articles of
vulcanized rubber. The applicable duty rate is 5.3 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division