CBP Ruling J88546 — The tariff classification of three equine saddle bags, from Korea.

Tariff classification

Headings: 4201

Product description

The supplier is Dong in Entech Co., Ltd., Seoul, Korea. Your samples and brochure are being returned per your request. You submitted three representative samples which were identified as styles P9-STWES, P9-STENG and P9-STPML along with a descriptive brochure. Your correspondence indicated that other styles may be imported as well. All three styles consist of equine saddle bags which are composed of what appears to be lightly coated (PU or PVC) nylon woven fabrics. Two styles, P9-STENG and P9-STWES, contain two specially configured plastic water bottles which are secured inside attached pockets with Velcro-like enclosures. These bags, along with the enclosed bottles, are considered to be entireties for Customs purposes. All three bags, however, as depicted in the brochure provided, are designed to be attached to a horse’s saddle via the attached straps and buckles. Some styles also contain pockets with zipper enclosures which are designed for the placement of sundry items.

CBP rationale

The applicable subheading for the three saddlebags 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 bags, dog coats and the like), …, of any material.

Full text

NY J88546 September 25, 2003 CLA-2-42:RR:NC:TA:350 J88546 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 three equine saddle bags, from Korea. Dear Mr. Besler: In your letter dated August 25, 2003, on behalf of Easy Care, Inc., Tucson, AZ, you requested a tariff classification ruling. The supplier is Dong in Entech Co., Ltd., Seoul, Korea. Your samples and brochure are being returned per your request. You submitted three representative samples which were identified as styles P9-STWES, P9-STENG and P9-STPML along with a descriptive brochure. Your correspondence indicated that other styles may be imported as well. All three styles consist of equine saddle bags which are composed of what appears to be lightly coated (PU or PVC) nylon woven fabrics. Two styles, P9-STENG and P9-STWES, contain two specially configured plastic water bottles which are secured inside attached pockets with Velcro-like enclosures. These bags, along with the enclosed bottles, are considered to be entireties for Customs purposes. All three bags, however, as depicted in the brochure provided, are designed to be attached to a horse’s saddle via the attached straps and buckles. Some styles also contain pockets with zipper enclosures which are designed for the placement of sundry items. The applicable subheading for the three saddlebags 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 bags, dog coats and the like), …, of any material. 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

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