CLA-2-87:RR:NC:1:101 A89046

Ms. Elizabeth Kelly

HATRICK HORSEBOXES, INC.

20 Production Road

Bay 12

Walpole, MA 02081

RE: The tariff classification of mobile horseboxes from England

Dear Ms. Kelly:

In your letter dated October 24, 1996 you requested a tariff classification ruling.

The items concerned are various styles (one style shown at top of next page) of independent structures built to house persons and horses; when attached to an automotive cab and chassis, the structure becomes mobile. The interior living area for persons can include two beds (berths), seating, a table cupboards, a kitchen, entrance hall and bathroom with shower. The interior living area for the horses can include stalls, blanket rack and feed bins. On the exterior of the structure can be a saddle tack cupboard, grooms door and rear loading ramp among other available amenities.

[Exterior View, Mounted] [Interior Diagram]

You state that the Horseboxes originate in England and that they are typically used by individuals who travel to 3-day event competitions with their horses.

The applicable subheading for the Horseboxes will be 8707.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Bodies . . . for . . . motor vehicles . . . : Other: Other: For other vehicles. The rate of duty will be 4% 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 Robert DeSoucey at 212-466-5667.

Sincerely,

Roger J. Silvestri

Director

National Commodity

Specialist Division