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NY H87074

January 24, 2002

CLA-2-39:RR:NC:SP:221 H87074


TARIFF NO.: 3926.90.9880

Ms. Nancy Raetz
Unitrans International Corporation
709 S. Hindry Avenue
Inglewood, CA 90301-3005

RE: The tariff classification of horse boots from Indonesia.

Dear Ms. Raetz:

In your letter dated January 3, 2002, on behalf of Old Mac’s Pty Ltd., Australia, you requested a classification ruling.

A sample was provided with your letter. The horse boot is composed of polyurethane plastic. The boot has textile straps to secure it to the hoof of the horse. The boot is designed to allow the horse to tread over rugged terrain in comfort. As you requested, the sample is being returned.

The applicable subheading for the horse boots will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9880, HTS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term “T-GSP”.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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