The Product
- A glue-on horseshoe kit sold as a set, with all contents packed together in a cardboard box.
- Horseshoes made of thermoplastic polyurethane, with very high bond tape on the tabs to secure them to the hoof.
- A liquid primer in a glass jar with a metal twist-off cap.
- A nylon brush with a wood handle, used to apply the primer.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| SHS glue-on horseshoe kit | HTS 3926.90.9989 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other |
Explanation
CBP treated the kit as a set and applied General Rule of Interpretation 3(b), which classifies a set by the component that gives it its essential character. The plastic glue-on horseshoes give this kit its essential character, so the whole kit takes the classification of the horseshoes.
CBP found the horseshoes to be articles of plastic that aren't more specifically provided for elsewhere. Heading 3926 covers other articles of plastics, and the kit falls on the line for other articles of plastics, other.
Headings CBP ruled out
- heading 4201, the heading the requester proposed: CBP disagreed with heading 4201 and found the horseshoes most similar to those classified within heading 3926 in ruling N255437, so it classified them the same way.
The letter also notes. CBP also ruled on marking: marking the outer cardboard box is acceptable, but because the tape, primer and brush come from other countries and weren't substantially transformed, the box must show each component's own country of origin. Whether the tape and primer may be marked as made in the USA is a question for the Federal Trade Commission.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a kit of glue-on horseshoes with a primer and brush, packed together for sale?
- Are the horseshoes made of plastic, such as thermoplastic polyurethane?
- Do the horseshoes attach to the hoof with adhesive tape on their tabs?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3926.90.9989 | ✓ Still in the schedule | Heading 3926 | Check today's duty |
Checked against today's tariff schedule. The duty calculator opens with the code filled in.
Related rulings
N345770 places a plastic bushing on the same line. N296901 (a plastic foam pad kit), N333374 (a plastic bin), N332780 (a plastic wheel) and N328944 (a plastic pipette) classify other plastic articles under heading 3926 on different lines.
- N296901May 22, 2018Plastic foam pad kit from China3926.90.9996
- N325322April 29, 2022Plastic washer from Taiwan3926.90.4590
- N328944November 8, 2022Plastic pipette from China3926.90.9985
- N332780May 19, 2023Plastic wheel from China3926.90.9985
- N345770February 20, 2025Plastic bushing from Vietnam3926.90.9989
- N325536May 5, 2022Plastic gasket from China3926.90.4590
- N333374June 15, 2023Plastic bin from China3926.90.9985
- N336142November 15, 2023Plastic syringes from China3926.90.2100
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N343683 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms