N297271 N2 Ruling Active

The tariff classification of dog harnesses from China

Issued June 19, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4201.00.3000

Headings: 4201

Product description

You have submitted photos of two styles of the items for examination. The subject merchandise are dog harnesses constructed of polyester fabric. The harnesses have mesh fabric trim, nylon straps and polyethylene terephthalate fasteners on the neck and chest bands of the articles. The harnesses feature a metal ring on the top portion of the article to accommodate the attachment of a leash.

CBP rationale

The applicable subheading for the dog harnesses 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

N297271 June 19, 2018 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4201.00.3000 Mr. William H. Mills Just-Paws LLC 250 Palm Coast Parkway NE, Suite 607 MSC 900 Palm Coast, FL 32137-8225 RE: The tariff classification of dog harnesses from China Dear Mr. Mills: In your letter dated May 22, 2018, you requested a tariff classification ruling. You have submitted photos of two styles of the items for examination. The subject merchandise are dog harnesses constructed of polyester fabric. The harnesses have mesh fabric trim, nylon straps and polyethylene terephthalate fasteners on the neck and chest bands of the articles. The harnesses feature a metal ring on the top portion of the article to accommodate the attachment of a leash. You state in your letter that the words “SERVICE DOG” or “SERVICE DOG IN TRAINING” have been labeled on various styles to identify such animals to the public and businesses. The harnesses are of various sizes and styles designed to accommodate all size service dogs. The applicable subheading for the dog harnesses 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 rate of duty will be 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 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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