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NY D83889




November 3, 1998

CLA-2-42:RR:NC:3:353 D83889

CATEGORY: CLASSIFICATION

TARIFF NO.: 4201.00.6000

Mr. Joe Bombay
Action Company
1425 N. Tennessee Street
McKinney, TX 75070-8008

RE: The tariff classification of saddle blankets from India.

Dear Mr. Bombay:

In your letter dated October 20, 1998 you requested a tariff classification ruling.

The submitted sample is a handwoven, extra heavy, double weave cotton saddle blanket. You request a classification ruling of blankets exceeding 30"x60", specifically 32"x64", 33"x65" and 32"x68".

Additional U.S. Rules of Interpretation 1(a) states "a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use."

A previous ruling in 1990 held that merchandise exceeding 30"x62" was not principally used as saddle blankets, and that would continue to be Customs' position until it could be determined that items exceeding that measurement were principally used as saddle blankets.

You state that your company is in the business of selling products unique to the horse industry. The merchandise in question is marketed and sold as "extra heavy saddle blankets"; this office considers the merchandise to be principally used as a saddle blanket. If, subsequent to this ruling, information is received that the merchandise has other uses, the determination of principle use may be revisited. For example, some of your merchandise is sold and marketed as "great for show or southwest decoration"; this merchandise cannot be considered as principally used as a saddle blanket.

The applicable subheading for the handwoven, extra heavy, double weave cotton saddle blanket, 32"x64", 33"x65" and 32"x68" 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, saddle bags, dog coats and the like), of any material: Other." The rate of duty will be 3.1%.

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

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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