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NY K81708

January 21, 2004
CLA-2-42:RR:NC:TA:350 K81708


TARIFF NO.: 4201.00.6000

Mr. Stephen L. Besler
P.O. Box 22377
Tucson, AZ 85734-2377

RE: The tariff classification of five equine saddle bags, from Korea.

Dear Mr. Besler:

In your letter dated August 25, 2003, on behalf of Easy Care, Inc., Tucson, AZ, you requested a tariff classification ruling. The supplier is Dong In Entech Co., Ltd., Seoul, Korea.

Your samples and brochure are being returned per your request.

You submitted five representative samples which were identified as styles P9-STPMLDLX, P9-STDLX, P9-STWES, P9-STENG and P9-STPML, along with a descriptive brochure. Your correspondence indicated that other styles may be imported as well.

All five styles consist of equine saddle bags which are composed of what appears to be lightly coated (PU or PVC) nylon woven fabrics. Three styles, P9-STENG, P9-STPMLDLX and P9-STWES, contain two specially configured plastic water bottles which are secured inside attached pockets with Velcro-like enclosures. These bags, along with the enclosed bottles, are considered to be entireties for Customs purposes. All five bags, however, as depicted in the brochure provided, are designed to be attached to a horse’s saddle via the attached straps and buckles. Some styles also contain pockets with zipper enclosures which are designed for the placement of sundry items.

The applicable subheading for all five saddlebags 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 bags, dog coats and the like), of any material. The rate of duty will be 2.8 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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