The tariff classification of a Retractable Dog Leash with "torch" (flashlight), from China.

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