The tariff classification of a hock shield from China.

N216857 May 23, 2012 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. J. A. Starr Tautex 3116 Golf View Lane S.W. Rochester, MN 55902 RE: The tariff classification of a hock shield from China. Dear Mr. Starr: In your letter dated May 2, 2012, you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample is identified as a Hock Shield. The item has an outer shell of neoprene/ nylon, 100% polyester fleece lining and an elastic strip with a hook and loop closure. It is used to cushion the horses’ limb when it develops a hock sore. It is your opinion that the Hock Shield would be classified under subheading 6307.90.9889 of the Harmonized Tariff Schedule of the United States, (HTSUS). We disagree with your proposed classification. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. Review of the description of the article, along with the sample reveals that the Hock Shield is considered equipment for horses, composed of textile. Accordingly, by application of GRI 1, Heading 42.01 covers equipment for all kinds of animals, of leather, composition leather, furskin, textiles or other materials. The applicable subheading for the Hock Shield will be 4201.00.6000, HTSUS, 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 will be 2.8% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You also inquired about the proper way to mark the retail package with country of origin and whether the product itself will require some other form of label indicating the country of origin. Your correspondence indicates that the Hock Shield will be packaged in a poly bag with a header card. The header card will be marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the tights is the consumer who purchases the product at retail.With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.However, without the header card, we are unable to rule if the actual marking itself is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. If you decide to resubmit your request, please include the packaging and a sample. Please mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division