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NY K85939

May 14, 2004
CLA-2-42:RR:NC:TA:350 K85939


TARIFF NO.: 3926.90.9880; 4201.00.6000; 4202.22.8050

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

RE: The tariff classification of five equine related bags and accessory products, from Korea.

Dear Mr. Besler:

In your letter dated May 3, 2004, 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 SB-EASY, SS-STAND, P9-STEZB, P13-STND and SB-SOAKER along with a descriptive brochure. Your correspondence indicated that other styles may be imported as well.

The first item, style SB-EASY, also known as an ‘Easy Boot”, is a special type of boot designed to protect a horse’s hoof from damage caused by a lost shoe. The boot is constructed of a tough rubber/plastic combination and contains a metal wire clamp to fit snugly over the horse’s hoof.

The second item, style SS-STAND, consists of the shock absorbing top bar to a horse’s stirrup. While you submitted a sample of the entire stirrup including the top bar, it is only the top bar imported separately for which you seek classification advice. This bar is made of a hard plastics material and is cylindrical in configuration. This bar is designed to deaden the shock transmitted from the horse after long hours in the saddle without excessive bounce.

The third item, style P9-STEZB, consists of an item identified as an “Easy Boot Stowaway”. Essentially, it is a complimentary accessory to the Easy Boot described above. It will hang off the horse’s saddle and contain the Easy Boot Accessory described above.

The fourth item, style P13-STND, described as a “Stowaway Neck Ditty”, consists of a purse which is designed to be worn around the neck of a person by means of a textile cord with a cord lock. This purse contains a zipper with additional Velcro-like enclosures.

The fifth and final item, style SB-SOAKER, consists of a protective horse boot composed essentially of hard plastic and contains a strong nylon webbing with Velcro-like enclosures designed to facilitate the boot’s fit around the horse’s hoof. This item has a variety of applications such as soaking and applying poultices, conditioning and reducing concussions to the horses hoof, etc.

The applicable subheading for styles SB-EASY, P9-STEZB and SB-SOAKER, will be 4201.00.6000, Harmonized Tariff Schedule of the United States, (HTS), which provides for saddlery and harnesses for any animal (including traces, leads, knee pads, muzzles, saddle bags, dog coats and the like, of any material. The rate of duty is 2.8 percent ad valorem.

The applicable subheading for style SS-STAND will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty is 5.3 percent ad valorem.

The applicable subheading for style P13-STAND will be 4202.22.8050, HTS, which provides for handbags, of textile material, with outer surface of textile materials, of man-made fibers. The rate of duty is 17.8 percent ad valorem.

Style P13-STAND falls within textile category designation 670. Based upon international textile trade agreements products of Korea are currently not subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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