The tariff classification of pet training equipment from Vietnam

N127395 October 19, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 3926.90.9980 Ms. Tina M. Jordan Mohawk Global Logistics 152 Air Cargo Road, Suite 303 Hancock International Airport North Syracuse, NY 13212 RE: The tariff classification of pet training equipment from Vietnam Dear Ms. Jordan: In your letter dated October 14, 2010, you requested a tariff classification ruling for your client, Global Manufacturing Solutions Inc., of Hannibal, New York. You submitted four samples of dog agility equipment. The first two items are sandbags used to secure, that is, weigh down, the actual training equipment. One, called a saddle bag, is made of nylon textile fabric heavily and visibly coated on both sides with plastics (PVC). It is approximately 24” tall by 12” at the base, tapering to 8” at the top. The top closes with hook-and-loop fastener strips. The applicable subheading for the plastic-coated sandbag referred to as a saddle bag will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem. The second sandbag is called EZ Sack, made of nylon woven textile fabric. It measures 15” x 9” and closes with a plastic buckle. The third item is a dog agility tunnel composed of polyester woven fabric over a pop-up metal wire frame. It measures approximately 34” in length and 22” in diameter, long enough to fit a large dog but short enough to train it to run through. It collapses to close and is held by hook-and-loop fastener strips. A fourth item is included with the samples you sent, although it is not mentioned in your letter. A search of your client’s website, www.affordableagility.com, reveals that it is called a chute. It attaches to the end of the tunnel with hook-and-loop fastener strips. It is made of woven nylon textile fabric and measures approximately 92” long by 22” at the end that attaches to the tunnel, widening to 43”. It comes in a zippered nylon carry bag with webbed handles. The applicable subheading for the EZ Sack, the tunnel, and the chute with its carry bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division