CLA-2-76:OT:RR:NC:N1:164
Martin Burkhard
Burkhard Baumsteigtechnik GmbH & Co. KG
Im Dornbusch 2
Heidelberg 69123
Germany
RE: The tariff classification of tree climbing spurs from Germany
Dear Mr. Burkhard:
In your letter dated August 29, 2025, you requested a tariff classification ruling regarding tree climbing spurs
from Germany. Samples and product information were submitted with your request.
The items under consideration are tree climbing spurs designed for use by professional arborists and utility
workers to climb trees and utility poles. As you describe, all models to be imported share the same
construction, function, and material composition. The tree climbing spurs consist of a sharp, pointed steel
gaff, an aluminum stirrup frame, a fiberglass leg cuff, polyethylene (PE) foam padding, polyethersulfone
(PES) upper and lower straps, hook and loop fasteners or click buckles, and steel screws. At importation, the
tree climbing spurs will be imported fully assembled, ready for use, and packed together in a polybag with a
barcode for identification. You state each pair of spurs will weigh approximately 2.1 to 2.4 kilograms.
During use, a climber places their foot into the aluminum stirrup with the steel gaff facing inward. The leg
and foot are secured in the stirrup by the upper and lower straps for stability. The leg cuff and padding
distribute pressure on the leg, providing comfort to the climber. When climbing, the inward facing steel gaff
penetrates the wood to support the climber’s weight and prevents them from falling. The added traction gives
a climber the stability to maintain their position or advance their feet up or down a tree or utility pole.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in
accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative section or chapter notes. Since no one
heading in the tariff schedule covers the tree climbing spurs, GRI 1 cannot be used as a basis for
classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up
of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the
material or component which gives them their essential character.
As the tree climbing spurs are composite goods of aluminum, steel, fiberglass, PE, PES, and other materials,
we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the
component that gives the goods their essential character. Explanatory Note (EN) VIII to GRI 3(b) explains
that “the factor which determines essential character will vary as between different kinds of goods. It may,
for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use
of the goods.” We must determine which component imparts the essential character to the merchandise under
consideration.
In this case, the aluminum stirrup that supports the foot and transfers torque to a climber’s leg imparts the
essential character because it is the primary structure which supports the climber and all other components.
Without the structure provided by the aluminum stirrup, the article would lose its ability to cohesively and
robustly support a climber during use. Furthermore, as you describe, it is the component which predominates
by weight and cost.
The applicable subheading for the aluminum tree climbing spurs will be 7616.99.5190, HTSUS, which
provides for Other articles of aluminum: Other: Other: Other: Other: Other: Other. The general rate of duty
will be 2.5 percent ad valorem.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in
Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as
well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50
percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7616.99.5190, HTSUS.
Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast
in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. For products covered by heading 9903.85.07, this additional duty applies to the non-aluminum
content of the merchandise. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.02.20, in addition to subheading 7616.99.5190, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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 Title 19, Code of Federal Regulations
(C.F.R.), Section 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, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Paul Taylor at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division