The tariff classification of a "Fly Bonnet", for protecting a horse’s face, etc., from flies and other insects, from China.

NY R00259 April 15, 2004 CLA-2-42:RR:NC:TA:350 R00259 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Christopher Cuddy Mohawk Customs & Shipping (Rochester) LLC 52 Marway Circle Rochester, NY 14624 RE: The tariff classification of a “Fly Bonnet”, for protecting a horse’s face, etc., from flies and other insects, from China. Dear Mr. Cuddy: In your letter dated April 7, 2004, on behalf of Mead Link Products, Inc., you requested a tariff classification ruling. While no representative sample was submitted, you did furnish us with a photograph of a horse wearing the subject item. The article consists of a Fly Bonnet to be placed over the upper portion of a horse’s head, specifically, to protect the face, eyes and jowls from insect attack. The bonnet is made of woven polyester mesh fabric which contains elasticized hems and two hoop and loop straps to secure the item under the jowls of the horse. The applicable subheading for the product will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery and harnesses for any animal … other than dog equipment. The rate of duty will be 2.8 percent 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