CLA-2-83:S:N:N3:113 884855

Mr. Bernard D. Liberati
Morris Friedman and Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of saddlery hardware from Taiwan and Korea

Dear Mr. Liberati:

In your letter dated April 4, 1993, on behalf of Keystone Manufacturing, you requested a tariff classification ruling. The merchandise consists of four items of hardware, used in harness and saddlery. The items are: the Q1472 zinc buckle; the 10890 steel girth buckle; the 121Z zinc buckle; and, the 3250 ST stainless steel D-ring.

The applicable subheading for the Q1472, 10890 and 121Z buckles will be 8302.49.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for harness and saddlery or riding-bridle hardware, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the 3250 ST ring will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, articles of steel wire, other. The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport