The tariff classification of a leather horse boot, from Hong Kong
Issued September 23, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4201.00.6000
Headings: 4201
Product description
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.
CBP rationale
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.
Full text
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
More rulings on the same tariff codes
The tariff classification of a pet costume from China
The tariff classification of a dog robe from China
The tariff classification of pet headbands from China
The tariff classification of two pet bandanas from China
The tariff classification of disposable male dog wraps from Japan
Revocation of NY 891581; classification of a reflective cat collar
The tariff classification of pet costumes from China, Hong Kong, and Vietnam
The tariff classification of a harness from China
The tariff classification of horse hoof pads from Spain
The tariff classification of dog vests from Vietnam
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →