N300482 N3 Ruling Active

The tariff classification of dog tunnel stabilizer bags from China.

Issued October 2, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9990

Headings: 3926

Product description

The article under consideration is described as a dog agility tunnel saddlebag. It is made of 0.38 millimeter laminated polyvinyl chloride (PVC) with hook and loop fastener strips. This article is intended to stabilize the openings of a regulation 24-inch diameter American Kennel Club (AKC) dog agility tunnel. The saddlebag has compartments that can hold sand or water bladders to weigh it down. It is not used to transport personal belongings during travel. The saddlebag is considered an article of plastic and as it is not provided for more specifically elsewhere,

CBP rationale

the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N300482 October 2, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Jason Levi Rise8 Studios LLC 1000 North Green Valley Parkway, Number 440-239 Henderson, NV 89074 RE: The tariff classification of dog tunnel stabilizer bags from China. Dear Mr. Levi: In your letter dated September 7, 2018, you requested a tariff classification ruling. The article under consideration is described as a dog agility tunnel saddlebag. It is made of 0.38 millimeter laminated polyvinyl chloride (PVC) with hook and loop fastener strips. This article is intended to stabilize the openings of a regulation 24-inch diameter American Kennel Club (AKC) dog agility tunnel. The saddlebag has compartments that can hold sand or water bladders to weigh it down. It is not used to transport personal belongings during travel. The saddlebag is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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