CLA-2-83:RR:NC:MM:113 C83467
Mr. Stephen L. Besler
W. J. Byrnes & Co.
P.O. Box 22377
Tucson, AZ 85734-2377
RE: The tariff classification of fittings for horse boots from China
Dear Mr. Besler:
In your letter dated January 2, 1998, on behalf of Easycare, you requested a tariff classification ruling.
The merchandise is a number of fittings for polyurethane boots for horses. The fittings are used in boots, called Easyboots, which are shaped to fit the hooves of a horse. They are themselves made of metal.
The applicable subheading for the fittings will be 8302.49.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, other mountings, fittings and similar articles, other, harness and saddlery or riding-bridle hardware, and parts thereof, other. The rate of duty will be 0.8 percent 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 James Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division