The tariff classification of a Turn Out Tote from China.

NY H88003 February 13, 2002 CLA-2-42:RR:NC:3:353 H88003 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Cindy Vinson IFF, Inc. 452 A Plaza Dr. P.O. Box 30320 Atlanta, Georgia 30320 RE: The tariff classification of a Turn Out Tote from China. Dear Ms. Vinson: In your letter dated January 28, 2002, on behalf of TAPCO, Inc you requested a tariff classification ruling. The submitted photos are of a Turn Out Tote. Although called a “tote” the item is a double handle sling that hooks directly to the saddle to be carried by the horse. It is for long trail rides and overnight camping. The item is designed to allow a person to fill it with hay and bring the hay to the horse. The applicable subheading for the Turn Out Tote 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,…saddle bags,…and the like), of any material: Other.” 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division