CLA-2-42:RR:NC:TA:350 K85826
Mr. Stephen L. Besler
Byrnes
P.O. Box 22377
Tucson, AZ 85734-2377
RE: The tariff classification of the Stowaway Pommel Saddle Pack (3P9-STPML) and the Easy Bun Warmer, from Korea.
Dear Mr. Besler:
In your letter dated April 29,2004, on behalf of Easy Care, Inc., Tucson, AZ, you requested a tariff classification ruling. The supplier is Dong In Entech Co., Ltd., Seoul, Korea.
The two samples ruled on in this letter are being returned per your request.
The Stowaway Pommel Saddle Pack (#P9-STPML) is a pack with seven zippered compartments which is specially designed to fit any Western, English or Endurance style saddle. There are several nylon straps that wrap around the saddle cinch ring or billet straps. No water bottles are included with this style.
The Easy Bun Warmer is described in your catalogue as being made of a waterproof and breathable nylon cordura shell with a micro fleece lining, having weighted corners to keep this rump rug in place, and having four d-rings which provide several options of attachment to the back of a saddle. New elastic loops with hook and loop closures on each side allow for quick and easy roll-up and storage while one rides the horse.
The applicable subheading for the Stowaway Pommel Saddle Pack (#P9-STPML) and the Easybun Warmer will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle bags, dog coats and the like), of any material: Other. The rate of duty will be 2.8 percent ad valorem.
The question of classification for the English Stowaway (#P9-STENG), Western Stowaway (#P9-STWES) and the Water Bottle Stowaway (#P9-STWBH) is being referred to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.
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