10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a Retractable Dog Leash with "torch" (flashlight), from China.
Issued January 24, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L81744 (January 24, 2005)
Tariff classification
HTS codes: 4201.00.3000
Headings: 4201
Product description
The tariff classification of a Retractable Dog Leash with "torch" (flashlight), from China.
Full text
NY L81744 January 24, 2005 CLA-2-42:RR:NC:TA:350 L81744 CATEGORY: Classification TARIFF NO.: 4201.00.3000 Ms. Lina LoRusso 44 Leonard Drive Old Tappan, NJ 07675 RE: The tariff classification of a Retractable Dog Leash with “torch” (flashlight), from China. Dear Ms. LoRusso: In your letter dated December 15, 2004, you requested a tariff classification ruling. The supplier is C & L Elegance Manufactory Ltd., China. The instant sample, identified as item CL-1702, consists of a retractable dog leash which is housed in a rather substantial, hard plastic container. This housing is vaguely shaped like the head of a dog. The leash portion, which is retractable, is composed of a strong braided cord which is composed of man-made fibers, likely nylon. A metal clip is affixed to the end of the cord in order to secure the leash to the dogs’ collar. Included in the plastic housing is a built in flashlight, which the header on the retail package suggests, is desirable for use where the lighting is dim. The flashlight portion uses either two AAA or two UM4 batteries, which do not appear to be included in the retail package. While you suggest classification in tariff subheading 3926.90…. which provides for “other articles of plastics”, this is not correct. Dog leashes are more specifically provided for in subheading 4201.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery and harnesses for any animal, … of any material, … dog leashes, collars, muzzles, harnesses and similar dog equipment. The rate of duty will be 2.4% as 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of four dog collars and one collar extender from Germany
The tariff classification of dog collars from Germany
The tariff classification of a dog leash from China
The tariff classification of dog harnesses from the United Kingdom
The tariff classification of a dog collar from China
The tariff classification of a dog collar from China
The tariff classification of a dog collar from China
The tariff classification of a dog collar from China
The tariff classification of a dog leash from China
The tariff classification of dog harnesses from China
Follow L81744
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.