The tariff classification of an anti-barking spray collar from Canada

NY A87494 September 23, 1996 CLA-2-84:RR:NC:MA:106 A87494 CATEGORY: Classification TARIFF NO.: 8424.89.9080 Mr. Richard Garon Multivet International Inc. 2340 Des Bazars St. Hyacinthe, Qc, Canada J2T 4P2 RE: The tariff classification of an anti-barking spray collar from Canada Dear Mr. Garon: In an undated letter you requested a tariff classification ruling. You submitted a sample and descriptive literature of the subject merchandise. The product under consideration is described as the Aboistop Anti-Barking Spray Collar. The boxed set for sale at retail contains: 1 Aboistop bark-sensing/spray unit, an adjustable collar, a large refill can of citronella, 2 six-volt alkaline batteries and an instruction booklet. The loose-core molded plastic sensing/spray unit holds a reservoir of citronella. After being emptied the reservoir is filled from the can of citronella in the same way that a butane lighter is refilled, through an orifice in the housing. A separate casing in the unit houses a micro-circuit and microphone that releases a small amount of citronella immediately after a dog barks. Each time the dog barks, the bark-sensing/spray unit releases a brisk citronella spray in front of the dog's snout. A Pavlovian reflex soon develops and the problem-barking condition ceases. Aboistop is said to be a harmless, humane method for stopping problem-barking. The applicable tariff provision for the Aboistop Anti-Barking Spray Collar will be 8424.89.9080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders. The general rate of duty will be 2.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Patrick Wholey at 212-466-5668. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division