CLA-2-73:RR:NC:N1:113 H81605

Mr. Steve Hunt
Yaktrax, Inc.
4312 Kitsap Way #102
Bremerton, WA 98312

RE: The tariff classification of a traction device from China.

Dear Mr. Hunt:

In your letter dated April 24, 2001, you requested a ruling on tariff classification.

The sample you provided is the Yaktrax traction device for icy walking conditions. The article consists of a rubber webbing wrapped with steel wire. The webbing secures the article to the shoe, and the steel wire bites into the ice and snow to provide traction.

The applicable subheading for this product will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of iron or steel wire. The general rate of duty will be 3.9 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division