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NY 889369

CLA-2-42:S:N:N6:341 889369


TARIFF NO.: 4202.12.2020

Mr. Richard O. Byrne
RR 2 Box 79
Middlebrook, VA 24459

RE: The tariff classification of tack boxes from England.

Dear Mr. Byrne:

In your letter dated August 4, 1993, you requested a tariff classification ruling for tack boxes.

You have submitted literature of various tack boxes identified as the "Rugtidy, Showtidy and Harness Tidy" composed of molded plastic. The boxes, similar to a trunk in design, are designed to be affixed to the front of a horse's trailer to contain tack equipment while traveling. Furthermore, each unit can be removed and fitted into stable tack rooms or lorries for added security. The literature indicates that each unit measures approximately 8.5" deep by 41" wide and 44" in height. The tack boxes appear to be secured by means of individual padlocks.

The applicable subheading for the tack boxes of molded plastic will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics... Structured, rigid on all sides. The duty rate will be 20 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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