CLA-2-42:RR:NC:3:353 J82346

Dan & Cecily Russell
Nungar Knots
Quality Equine Rope Specialists
One Buckhead Plaza, Suite 970
3060 Peachtree Rd.
Atlanta, GA 30305

RE: The tariff classification of horse reins from Australia.

Dear Mr./Ms. Russell:

In your letter dated March 11, 2003 you requested a tariff classification ruling.

The submitted photo copies (diagrams) are that of horse reins. 1- Reins made from a single braided flat polyester rope with stainless steel trigger snaps on one end and leather thong placed through the other end. 2- Reins made from double braided polyester rope with leather straps to attach to a bit on one end and leather thong placed through the other end. 3-Reins made from double braided polyester rope with stainless steel trigger clips to attach to a bit on one end and leather thong placed through the other end. 4- Reins made from 8mm double braided polyester rope spliced to one stainless steel trigger clip.

The applicable subheading for the horse reins will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Saddlery…(including traces, leads…Other.”. The rate of duty will be 2.8% 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division