The tariff classification of boots for horsesfrom England

PD E80307 April 26, 1999 CLA-2-42:CL:PD:FO:CBII:HO2 E80307 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Bill Julich Delmar International 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of boots for horses from England Dear Mr. Julich: In your letter dated April 1, 1999, you requested a tariff classification ruling on behalf of F.W. Niche, 25 Executive Avenue, Edison, NJ 08817. You have submitted samples of two different types of boots for horses: lightweight competition boots and protective exercise boots. Both boots wrap around the lower leg of a horse, and are used to protect the horse from injury. The lightweight competition boot is approximately nine inches high. It has a woven fabric on the outside and a thin layer of foam on the inside, next to the horses leg. It has three Velcro straps which secure the boot around the leg. This boot also includes a shatterproof molded tendon guard under the Velcro patch to which the straps attach. The protective exercise boot is also secured by three Velcro straps; it is about eleven inches high. The outside of this boot appears to be a layer of rubber or plastic, while the inside is a fleece fabric. The applicable subheading for both of these boots 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, saddle bags, dog coats and the like), of any material: other. The rate of duty is 2.8%. Your samples will be returned under separate cover. 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. Sincerely, John M. Regan Service Port Director Cleveland, Ohio