Feb 15 CBP Bulletin Proposes to Revoke Ruling on Saddle Blankets, End Size Restriction
In the February 15, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No. 8), CBP published a notice that proposes to revoke a ruling and similar treatment regarding the tariff classification of certain handwoven saddle blankets as CBP now finds its size restriction on such times is incorrect.
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Comments on Proposed Revocations Due March 16
CBP states that before taking this action, consideration will be given to any written comments received by March 16, 2012. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocation, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposed Revocations
CBP is proposing to revoke the ruling below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
Certain Handwoven Saddle Blankets
| Item: Certain handwoven saddle blankets measuring approximately 34 inches by 64 inches, to 34 inches by 68 inches. |
| Current: 6301, free to 11.4% (Blankets and traveling rugs) |
| Proposed: 4201.00.60, 2.5% (Saddlery and harness for any animal of any material) |
| Reason: It has been CBP's established position that saddle blankets of heading 4201 cannot exceed 30 by 62 inches unless it can be determined "with a reasonable degree of accuracy that merchandise exceeding those measurements is principally used as saddle blankets." CBP now notes that while saddle blankets may not exceed 30 by 62 inches very often in practice, no maximum size is articulated in the HTS or Explanatory Notes. Accordingly, CBP states its previous restriction of saddle blankets according to their size is unduly restrictive and therefore incorrect. CBP states that the subject blankets are principally used as saddle blankets for animals as they (i) could act as padding between a horse and rider; (ii) are marketed in "saddle blankets' and "sports and outdoors" categories, (iii) have economic practicality for use as a saddle; among other reasons. Therefore, the subject saddle blankets are classified in heading 4201. |
| Proposed for revocation: HQ 082167 (1990) |
| Proposed new ruling: HQ H161715 |