The tariff classification of dog tie outs from Canada.

NY F83003 February 28, 2000 CLA-2-42:RR:NC:3:353 F83003 CATEGORY: Classification TARIFF NO.: 4201.00.3000 Ms. Karen Mac Gillivray Professional Advisory Services Tower Group International 128 Dearborn St. Buffalo, NY 14207 RE: The tariff classification of dog tie outs from Canada. Dear Ms. Mac Gillivray: In your letter dated February 8, 2000, on behalf of Ben-Mor Cables Inc., you requested a tariff classification ruling. The two submitted samples identified as Dog Tie Outs are composed of multiple steel wire cable coated with PVC, with each have snaps/clasps fastened to each end. The dog tie outs are used as restraint equipment for dogs. One end of the tie out is fastened to a dog’s collar and the other end is fastened to outside corkscrew stakes. The applicable subheading for the Dog Tie Outs will be 4201.00.300, 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 general 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division