D84160 D8 Ruling Active

The tariff classification of a dog leash from Hong Kong.

Issued November 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4201.00.3000

Headings: 4201

Product description

The tariff classification of a dog leash from Hong Kong.

CBP rationale

The applicable subheading for the dog leash will be 4201. 00.3000, 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: Dog leashes, collars, muzzles, harnesses and similar dog equipment.

Full text

NY D84160 November 13, 1998 CLA-2-42:RR:NC:3:353 D84160 CATEGORY: Classification TARIFF NO.: 4201.00.3000 Mr. Tom Wahlers Tumblin Marketing 8787 Sycamore Ct. Eden Prairie, MN 55347 RE: The tariff classification of a dog leash from Hong Kong. Dear Mr. Wahler: In your letter dated October 23, 1998, on behalf of Yuppie Puppy Pet Care, Inc., you requested a tariff classification ruling. The submitted sample identified as the Sporn Halter, style 10041, is a dog leash consisting of 55% polyproplene, 15% plastic and 10% acrylic. The item will be imported in different sizes for a variety of dogs. The applicable subheading for the dog leash will be 4201. 00.3000, 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: Dog leashes, collars, muzzles, harnesses and similar dog equipment." The rate of duty will be 2.4% 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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