United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F82590 - NY F82644 > NY F82597

Previous Ruling Next Ruling
NY F82597

February 11, 2000

CLA-2-42:RR:NC:3:353 F82597


TARIFF NO.: 4201.00.6000

Mr. Tim Parsons
Parsons Trading
Five Thunderbird Dr.
Ignacio, CA 94049-5883

RE: The tariff classification of a dog boot from China.

Dear Mr. Parsons:

In your letter dated January 12, 2000 you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample identified as “Bark ‘N Boots” is a bootie specifically shaped to fit over a dog’s paws. The item comes in five sizes and the submitted sample is size extra large. A hook and loop strap is used to cinch up this bootie tight above the dog’s paw so that it does not slip off. There is a small gusset of softer material (in black) that enhances this cinching process. The topside is made from polyester fabric with a PU coating. The underside is made from ‘reprotek’, a tough rubber material made from re-cycled rubber vehicle tires.

The applicable subheading for the “Bark ‘N Boots will be 4201.00.6000, 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: Other.” The rate of duty will be 2.8% 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 212-637-7084.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: