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N279130 N2 Ruling Active

The tariff classification of dog accessories from Vietnam

Issued October 3, 2016 by U.S. Customs and Border Protection.

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N2 N279130 (October 3, 2016)

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

You have submitted samples, which are being returned to you under separate cover. You have referred to the samples are the PomPooch Leash Poms, the Pom Pouch Pet Scarf, and the PomPooch Collar Pet bow. All three articles are constructed of textile material and used to decorate and enchance a dog collar.

CBP rationale

The applicable subheading for the dog accessories will be 4201.00.6000, 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: other.

Full text

N279130 October 3, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Jason Rush Pomchies 4900 East Arroyo Verde Drive Paradise Valley, AZ 85253 RE: The tariff classification of dog accessories from Vietnam Dear Mr. Verde: In your letter dated July 25, 2016, you requested a tariff classification ruling. You have submitted samples, which are being returned to you under separate cover. You have referred to the samples are the PomPooch Leash Poms, the Pom Pouch Pet Scarf, and the PomPooch Collar Pet bow. All three articles are constructed of textile material and used to decorate and enchance a dog collar. The applicable subheading for the dog accessories will be 4201.00.6000, 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: other. The duty rate will be 2.8% 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 https://hts.usitc.gov/current. 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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