M80352 M8 Ruling Active

The tariff classification of a dog leash and collar, from China.

Issued February 24, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4201.00.3000

Headings: 4201

Product description

It is hemmed and contains a plastic buckle, which would be used to adjust the collar to the dog’s neck. Classification advice is sought for a leash made of similar material and construction.

CBP rationale

The applicable subheading for the dog collar and leash will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 M80352 February 24, 2006 CLA-2-42:RR:NC:TA:350 M80352 CATEGORY: Classification TARIFF NO.: 4201.00.3000 Ms. Anne Massa Hankyu International Transportation 88 Black Falcon Avenue, Suite 171 South Boston, MA 02210 RE: The tariff classification of a dog leash and collar, from China. Dear Ms. Massa: In your letter dated February 15, 2006, on behalf of Lupine Inc., Conway, NH, you requested a tariff classification ruling. While you only submitted a sample of the dog collar, you wish to have the tariff classification of both the instant sample (collar) and a leash constructed from similar material. The sample submitted, consists of a dog collar, which is constructed from a strong narrow woven webbing material, likely nylon. It is hemmed and contains a plastic buckle, which would be used to adjust the collar to the dog’s neck. Classification advice is sought for a leash made of similar material and construction. The applicable subheading for the dog collar and leash will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate is 2.4 percent ad valorem.       Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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