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NY L87022

August 24, 2005

CLA-2-42:RR:NC:TA:350 L87022


TARIFF NO.: 4201. 00.3000

Mr. V. Kern
European Pet Shop, Inc.
395 E. Dundee Road, Suite 275
Wheeling, IL 60090

RE: The tariff classification of a dog leash, dog collar and dog muzzle, from either the Ukraine or Poland.

Dear Mr. Kern:

In your letter dated August 15, 2005, you requested a tariff classification ruling.

While no representative samples were submitted, you did supply pictures of similar products that have been imported in the past.

The first item, consists of a dog leash which is composed, essentially, of leather. This leash has a metal clip at one end, which is designed to be affixed to the dog’s collar. You state, that by cost, the leash is 90-95% leather and 5-10% metal.

The second item, consists of a leather dog collar that contains a felt sheath running along the inner portion, which is designed for comfort around the dog’s neck. A metal buckle is used to secure the collar around the dog’s neck. You state, that by cost, this collar is 85-90% leather, 5-10% felt and 5% metal.

The third and final item, is a dog muzzle, which consists of an outer leather covering over a thick felt material, which is all housed inside a metal cage. You indicate, that by cost, the muzzle is 45-50% leather, 5% felt and 45-50% metal.

The applicable subheading for the three products will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery and harnesses, for any animal (including traces, leads, knee pads, muzzles, 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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