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NY L80318

October 22, 2004

CLA-2-42:RR:NC:TA:350 L80318


TARIFF NO.: 4201.00.3000

Mr. Emmet Poon
Urban Textures Limited
7/F Unit A
5 Leung Fai Terrace
Central, Hong Kong

RE: The tariff classification of four dog collars and leashes, from China.

Dear Mr. Poon:

In your letter (Fax) which was received October 18, 2004, you requested a tariff classification ruling.

You submitted a Fax with the following product descriptions:

Leather dog collar and leashes (100%)

Synthetic dog collar and leashes (100% polyester) with crystals and leather trim.

Synthetic dog collar and leashes (35% viscose/65% polyester) with leather trim.

Synthetic dog collar and leashes (35% polyester/65% acrylic) with leather trim.

The applicable subheading for the four collar/leashes 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.

Your letter also made reference to a synthetic “gift pouch” and a “wooden display”. We will not be able to rule on the tariff classification of these two items without a sample and/or a better description.

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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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