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NY 806013




January 25, 1995

CLA-2-4205:S:N:N5 353 806013

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000

Mr. Clay D. Smith
El Chubasco Enterprises
1361 tumblin Drive
New Smurna Beach, FL 32168

RE: The tariff classification of a novelty saddle from Colombia.

Dear Mr. Smith:

In your letter dated December 11, 1994, received in our office on January 18, 1995, you requested a tariff classification ruling. A sample was submitted for examination and will be returned per your request.

The submitted sample is a miniature saddle that will be sold as a novetly item. The saddle consists of cow hide leather with steel rivets, wire and hoops. The item measures approximately 3 x 2 1/2 inches. The seat and horn portion of the saddle are covered with vinyl.

The applicable subheading for the novelty saddle will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: Other: Other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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