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NY L81565

January 13, 2005

CLA-2-42:RR:NC:TA:350 L81565


TARIFF NO.: 4201.00.6000; 6404.19.35

Ms. Joyce Thompson
Worldwide Express, Inc.
70 Jansen Avenue, Suite 202, Bldg. #3
Essington, PA 19029

RE: The tariff classification of a “Bootie Boot Protector Overshoe”, a “HoofMac Poultice Boot” and a “Hooftector Heavy Duty Poultice Boot”, from China.

Dear Ms. Thompson:

In your letter dated November 30, 2004, on behalf of J. Mitton & Associates, New Holland, PA, you requested a tariff classification ruling.

The first item, identified as item KB10L, consists of a Bootie Boot Protector Overshoe. This product is made of nylon reinforced neoprene rubber having a PVC plastic half-sole, which has been embossed with a traction pattern. This slip-on item is designed to cover the toe area of a boot or shoe and, thereby, protect it from soil and scuffs in addition to, as you state, protecting the wearer from chilliness and dampness. It fastens around the back of a shoe with a hook-and-loop closure and comes in two different sizes. This is a type of item that would typically be worn by someone who works closely with horses such as a groom or stable attendant. The item is not a protection against cold or inclement weather due to its having an open heel.

The second item, identified as item KP10L, consists of a HoofMac Poultice Boot, which is used on a horse. This boot appears to be made entirely of rubber and is designed to hold in liquids and/or prevent the intrusion of dirt and moisture in the treatment of various equine ailments of the lower leg and hoof portion of a horse. No fasteners are included in this design and three sizes are available.

The third and final item, identified as KP20L, consists of a Hooftector Heavy Duty Poultice Boot. This product is of a rather substantial construction. It is made of a canvas material, which is sandwiched between heavy layers of rubber, gusseted and shaped to fit over a horse’s ankle. A long tightening strap with a metal roller buckle and metal grommets is attached to the top of the boot with a short front strap and a rear attachment loop riveted to the body of the boot. The rear attachment loop also serves as a pull strap. The boot is largely black in color having a blue band above the thick reinforced traction sole, which forms the molded bottom portion of the boot.

The applicable subheading for item KB10L will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear of the slip-on type, other. The duty rate is 37.5 percent.

The applicable subheading for the items KP10L and KP20L 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, saddles bags, dog coats and the like), of any material. The rate of duty will be 2.8% 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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