The tariff classification of a leather horse boot, from Hong Kong

NY J89259 September 23, 2003 CLA-2-42:RR:NC:TA:350 J89259 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Stephen L. Besler Byrnes P.O. Box 22377 Tucson, AZ 85734-2377 RE: The tariff classification of a leather horse boot, from Hong Kong Dear Mr. Besler: In your letter dated September 10, 2003, on behalf of EasyCare, Inc., Tucson, AZ, you requested a tariff classification ruling. The supplier is Richlife LTD, Kowloon, Hong Kong. The instant sample, identified as a “Boaboot”, consists of a horse boot of substantial construction, which is composed of leather uppers that rise to the top of the horses hoof and a urethane (plastic) soul. There is a turning knob that allows the boot to open large enough to accommodate the wide base of the hoof, allowing for quick application without strength or force. After the horse’s hoof is placed in the boot, the boot is quickly tightened with a turn of this knob. These boots are designed to replace the need for using metal horseshoes and allow the horse to remain unshod. The boot functions to provide protection to the horse’s frog, sole, hoof wall, hairline and bulb area while horseback riding. Your sample is being returned per your request. The applicable subheading for the boot 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: 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division