The tariff classification of synthetic leather saddles, from India.

NY R00746 September 1, 2004 CLA-2-42:RR:NC:TA:350 R00746 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Michael John Passannante Pacific Northwest Carousel Company 1418 East Mathewson Lane Wichita, Kansas 67214 RE: The tariff classification of synthetic leather saddles, from India. Dear Mr. Passannante: In your letter dated August 25, 2004, you requested a tariff classification ruling. The supplier is Arun International, Kanpur, India. While no sample was provided, you did supply a photograph of a saddle for which you seek classification advice. While you did not specify the exact composition of the material used to make the saddle, we presume it is some type of synthetic composite. The picture supplied indicates that the saddle is of a type for horseback riding and comes complete with all the necessary components such as stirrups, etc. The applicable subheading for the saddles will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery…for any animal… of any material. 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