The tariff classification of Horse leads from Australia.

NY J82345 April 1, 2003 CLA-2-42:RR:NC:3:353 J82345 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Dan & Cecily Russell Nungar Knots Quality Equine Rope Specislists One Buckhead Plaza, Suite 970 3060 Peachtree Rd. Atlanta, GA 30305 RE: The tariff classification of Horse leads from Australia. Dear Mr./Ms. Russell: In your letter dated March 11, 2003 you requested a tariff classification ruling. The submitted photo copy diagrams are that of horse leads. 1- Lead made from double braided rope with a die cast nickel plated snap spliced to one end and a leather thong placed through the other end. 2- Lead made from double braided polyester rope with a brass snap spliced to one end and a leather thong placed through the other end. 3- Lead made from double braided polyester rope with a stainless steel ring spliced to one end and a leather thong placed through the other end. 4- Lead with large eye splice and a leather thong through the other end made from double braided polyester rope which can have a clip looped on or used without depending on customer requirement. The applicable subheading for the horse leads will be 4201.00.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Saddlery…(including traces, leads…Other.” The rate of duty will be 2.8%. 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