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NY E86909

September 24, 1999

CLA-2-63:RR:NC:TA:352 E86909


TARIFF NO.: 6307.90.9989; 4201.00.3000

Ms. Kathleen Howden
Barinco International Corp.
5777 West Century Blvd., #990
Los Angeles, CA 90045

RE: The tariff classification of dog leashes and water bowls and from Fiji.

Dear Ms. Howden:

In your letter dated September 2, 1999, on behalf of Big Dog Leash Co., you requested a tariff classification ruling. The sample is being returned as requested.

The samples submitted are two dog leashes with a detachable water bowl. It is stated that the articles will be imported together and separately into the United States. One dog leash is made of braided material with a rubber core in the center. It features a rubber handle bar at one end and a metal snap hook at the other end. The other dog leash is constructed of braided cord with a metal hook at one end and a metal ring at the other end. Attached onto one end of the dog leashes is a detachable bowl made of 100 percent nylon woven fabric and lined with a lighter weight nylon woven fabric. The bowl features a plastic snap hook, which allows it to be attached onto a dog leash. Each bowl features an open pocket at the bottom that allows the bowl to be fold into itself when not in use. The dog leashes with a detachable water bowl are composite goods composed of various materials. The dog leashes impart the essential character of these articles.

The applicable subheading for the bowls when imported separately will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the dog leashes imported together with water bowls and dog leashes imported separately will be 4201.00.3000, HTS, which provides for dog leashes, collars, muzzles, harnesses and similar dog equipment. The duty rate will be 2.4 percent ad valorem.

Articles classifiable under subheading 6307.90.9989, HTS, and 4201.00.3000, HTS, which are products of Fiji may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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