CLA-2-87:RR:NC:1:101 A89046
Ms. Elizabeth Kelly
HATRICK HORSEBOXES, INC.
20 Production Road
Bay 12
Walpole, MA 02081
RE: The tariff classification of mobile horseboxes from England
Dear Ms. Kelly:
In your letter dated October 24, 1996 you requested a tariff classification
ruling.
The items concerned are various styles (one style shown at top of next
page) of independent structures built to house persons and horses; when attached
to an automotive cab and chassis, the structure becomes mobile. The interior
living area for persons can include two beds (berths), seating, a table
cupboards, a kitchen, entrance hall and bathroom with shower. The interior
living area for the horses can include stalls, blanket rack and feed bins. On
the exterior of the structure can be a saddle tack cupboard, grooms door and
rear loading ramp among other available amenities.
[Exterior View, Mounted] [Interior
Diagram]
You state that the Horseboxes originate in
England and that they are typically used by individuals who travel to 3-day
event competitions with their horses.
The applicable subheading for the Horseboxes will be 8707.90.5090,
Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies
. . . for . . . motor vehicles . . . : Other: Other: For other vehicles. The
rate of duty will be 4% 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 Robert DeSoucey at 212-466-5667.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division