L87072 L8 Ruling Active

The tariff classification of a narrow woven webbing material, to be fashioned into dog collars and leashes, from China.

Issued September 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5806.32.2000

Headings: 5806

Product description

You indicate that this webbing will be imported as roll goods. You ask in your correspondence, whether or not tariff item number “42021003000” would be the correct classification. While this tariff number appears to contain a couple of typos, such classification would not be correct. That provision in the tariff applies to finished products such as dog collars and leashes. Such collars and leashes will contain metal and/or plastic buckles and fasteners which will be secured to cut sections of the webbing material that you intend to import into the United States.

CBP rationale

The applicable subheading for the webbing material imported in rolls will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for … other narrow woven fabrics .

Full text

NY L87072 September 6, 2005 CLA-2-58:RR:NC:TA:350 L87072 CATEGORY: Classification TARIFF NO.: 5806.32.2000 Ms. Anne Massa Hankyu International Transportation 88 Black Falcon Avenue, Suite 171 South Boston, MA 02210 RE: The tariff classification of a narrow woven webbing material, to be fashioned into dog collars and leashes, from China. Dear Ms. Massa: In your letter dated August 29, 2005, on behalf of Lupine Inc., you requested a tariff classification ruling. We will be retaining the submitted samples for training purposes. The subject merchandise, consists of a narrow woven webbing material, which, while not stated in your letter, is likely composed of man-made fibers. This webbing material measures about ½" in width and, as illustrated by the additional samples that you submitted, will be fashioned into dog collars and leashes after its importation into the United States. You indicate that this webbing will be imported as roll goods. You ask in your correspondence, whether or not tariff item number “42021003000” would be the correct classification. While this tariff number appears to contain a couple of typos, such classification would not be correct. That provision in the tariff applies to finished products such as dog collars and leashes. Such collars and leashes will contain metal and/or plastic buckles and fasteners which will be secured to cut sections of the webbing material that you intend to import into the United States. The applicable subheading for the webbing material imported in rolls will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for … other narrow woven fabrics . . . of man-made fibers. The rate of duty will be 6.2 percent 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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