CLA-2-42:RR:NC:TA:350 K84019
Ms. Pamela J. Gruszczynski
Midwest Transatlantic Lines, Inc.
1230 West Bagley Road
Berea, OH 44017
RE: The tariff classification of three animal (equine) clothing products, from China.
Dear Ms. Gruszczynski:
In your letter dated March 9, 2004, on behalf of Weaver Leather, Mt. Hope, OH, you requested a tariff classification ruling.
The first item, consists of a quilted nylon saddle blanket which is fitted with closures, fasteners and snaps. You state that sizes will range from 74"to 84". A previous ruling in 1990 held that merchandise exceeding 30"x62" was not principally used as saddle blankets, and that would continue to be Customs' position until it could be determined that items exceeding that measurement were principally used as saddle blankets. You did, however, provide pictures depicting the end use of such blankets on horses and, as such, we will consider the merchandise to be principally used as saddle blankets.
The second item, consists of nylon fly sheets. These garments are constructed from a woven nylon mesh fabric having buckle closures and straps for securing over the horse. You state that sizes will range from 74"to 84" and that these sheets are used to keep flies and other pests from the horse.
The third and final item, consists of splint boots for horses. These boots are constructed from neoprene rubber that simply slip over the horse’s hoofs. Velcro straps keep them in place and once in place, will protect the horse’s hoof from any potential injury.
The applicable subheading for all three products will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery…for any animal…other than dog equipment. 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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division