CLA-2-42:RR:NC:3:353 D83889
Mr. Joe Bombay
Action Company
1425 N. Tennessee Street
McKinney, TX 75070-8008
RE: The tariff classification of saddle blankets from India.
Dear Mr. Bombay:
In your letter dated October 20, 1998 you requested a tariff
classification ruling.
The submitted sample is a handwoven, extra heavy, double
weave cotton saddle blanket. You request a classification ruling
of blankets exceeding 30"x60", specifically 32"x64", 33"x65" and
32"x68".
Additional U.S. Rules of Interpretation 1(a) states "a
tariff classification controlled by use (other than actual use)
is to be determined in accordance with the use in the United
States at, or immediately prior to, the date of importation, of
goods of that class or kind to which the imported goods belong,
and the controlling use is the principal use."
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 state that your company is in the business of selling
products unique to the horse industry. The merchandise in
question is marketed and sold as "extra heavy saddle blankets";
this office considers the merchandise to be principally used as a
saddle blanket. If, subsequent to this ruling, information is
received that the merchandise has other uses, the determination
of principle use may be revisited. For example, some of your
merchandise is sold and marketed as "great for show or southwest
decoration"; this merchandise cannot be considered as principally
used as a saddle blanket.
The applicable subheading for the handwoven, extra heavy,
double weave cotton saddle blanket, 32"x64", 33"x65" and 32"x68"
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
cloths, saddle bags, dog coats and the like), of any material:
Other." The rate of duty will be 3.1%.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
The holding set forth above applies only to the specific
factual situation and merchandise identified in the ruling
request. This position is clearly set forth in section 19 CFR
177.9(b)(1). This sections states that a ruling letter, either
directly, by reference, or by implication, is accurate and
complete in every material respect.
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 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division