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NY D82847

October 16, 1998

CLA-2-42:RR:NC:3:353 D82847


TARIFF NO.: 4201.00.3000

Mr. Jaime DeChellis
Westwater Enterprises
917 Mountain Ave.
Mountainside, NJ 07092

RE: The tariff classification of a belt leash from China.

Dear Mr. DeChellis:

In your letter dated September 17, 1998 you requested a tariff classification ruling.

The sample, a Handsfree Walk/Run Belt Leash, Item# 0-241, constructed of man-made fibers, is packaged for retail sale. The item leaves your hands free while you walk your dog. It consists of four pieces, a waist belt that adjusts to 50 inches that has an adjustable web loop for leash storage with a sliding ring for leash movement and a padded back, a leash connector, a 2-4 foot adjustable leash and a 4-8 foot adjustable leash.

General Rule of Interpretation (GRI) 3(b) states that "Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable."

The essential character of the subject merchandise is imparted by the leashes.

The applicable subheading for the Handsfree Walk/Run Belt Leash, Item# 0-241 will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTS), 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% ad valorem.

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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

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