7326.90.45.00 - Horse and mule shoes 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 7326.90.45.00, specifically covers horse and mule shoes. These are articles forged or stamped from iron or steel, designed to be attached to the hooves of horses and mules to protect them from wear and tear, and to provide better traction. The classification hinges on the specific function and form of these metal items as protective footwear for equines.
At this level within "Other" articles of iron or steel, this category is distinct from its siblings. For example, it is separate from 7326.90.25.00, which covers braking system components for bicycles, and 7326.90.35.00, which pertains to small containers designed for personal carrying. The unique purpose and physical form of horse and mule shoes differentiate them from these other miscellaneous iron or steel articles.
As 7326.90.45.00 represents a leaf node in the HTS, there are no further subcategories. This means that any article meeting the description of a horse or mule shoe, regardless of minor variations in size, material finish, or specific manufacturing method (as long as it remains an article of iron or steel), will be classified under this specific code. The classification is definitive at this point for these specialized metal goods.