CBP Ruling H143384

HQ H143384 April 4, 2012 CLA-2 RR:CTF:TCM H143384 ASM CATEGORY: Classification TARIFF NO.: 4201.00.3000 Port Director Port of Chicago U.S. Customs and Border Protection 5600 Pearl Street Rosemont, IL 60018 RE: Application for Further Review of Protest 3901-10-101042; Classification of Dog Collars, Couplers, Throw Chains and Leads Constructed of Steel Links Dear Port Director: This is in reply to the Application for Further Review of Protest (AFR) 3901-10-101042, which was timely filed on behalf of Pet Supply Imports, Inc. (Protestant). The Protest concerns the classification of various dog collars, couplers, and leads under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The articles at issue are identified by the Protestant as choke chains, fur saver collars, training collars, couplers, leads, and throw chains. The subject leads and collars are constructed of steel links and vary in length from 8 inches to 28 inches. The links have diameters of 1.5 mm to 4 mm. The Protestant has submitted photos of the articles at issue which are specifically identified as follows: Choke chains (Very Fine, Medium, Heavy, Double Row), Fur saver collars, Chain Leads with sewn leather handles (Extra Fine, Fine, Medium, Heavy), Traffic Leads (Medium, Heavy, Extra Heavy Twisted), Pinch collars with and without swivel, Training collars with and without swivel or bolt snap, Extra links, Prong collars with and without swivels, martingale choke chains, humane choke chains, Toggle choke chain (Fine, Medium, Heavy), Toggle chain, Couplers, Dog Collar with click fastener, Neck-Tech sport with click fastener, assembling chain, "Dressur-Kette Inox", "Middle Link Curogan", "Langgliedkette Inox", and Long link collars. I. Choke Chains, Training Collars, and Fur Saver Collars According to the Protestant, the majority of the choke collars, training collars, and fur saver collars consist of one length of non-articulated steel links fitted on both ends with a ring. However, the "toggle choke chains" (Item Nos. 6437 and 6438), are fitted with a ring on one end and a "T" piece on the other end. The "choke chain" (Item No. 6404) consists of a double strand length of steel links connected to the same end rings. The "humane choke chain" (Item No. 6436) consists of two separate lengths of steel links, one shorter than the other. The training collars consist of three non-articulated steel link sections. Each section is fitted on both ends with a ring, solid fastener plate or a quick release snap. Two of the lengths consist of round flat links which are connected to the same rings and run through the third length's end connectors. The third collar consists of slightly rounded prong links. The training collars vary in length from 14 inches to 22 inches and the links have diameters of 2.25 mm to 3.9 mm. II. Leads The leads consist of lengths of steel links having one end fitted with a spring hook and the other end fitted with a triangle shaped ring with a leather handle. The leads vary in length from 18 inches to 72 inches and the links have diameters of 1.5 mm to 4.0 mm. III. Couplers The couplers consist of two lengths of non-articulated steel links. One end of each length is fitted with a spring hook and the opposite end of each section is connected to the same ring. The coupler is a connector between a leash and the collar of two dogs. IV. Throw chains The throw chain consists of two lengths of non-articulated steel link sections connected to the same end rings forming a circle. The throw chain is used by dog trainers to attract a dog's attention. This article measures 8 inches in length and the links have a diameter of 3.4 mm. This Protest and AFR covers twelve entries. The subject merchandise was entered from May 7, 2009, to April 9, 2010. Protestant entered all twelve entries under subheading 7315.82.1000, HTSUSA, which provides for "Chains and parts thereof, of iron or steel: Other chain: Other, welded link: Of alloy steel: Not over 10 mm in diameter." CBP issued two separate Notices of Action to Protestant on May 12, 2010, and May 13, 2010, covering all twelve entries of the subject merchandise to rate advance and reclassify the articles in subheading 4201.00.3000, HTSUSA, 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". CBP liquidated eleven of the entries on May 28, 2010, and the one remaining entry on June 18, 2010, under subheading 4201.00.3000, HTSUSA. Protestant timely filed the instant Protest and AFR on November 12, 2010. ISSUE: Whether the various dog collars, couplers, leads, and chains which are the subject of this Protest, are classified as "Dog leashes, collars ... and similar dog equipment" in subheading 4201.00.3000, HTSUSA, or as "Chains" in subheading 7315.82.1000, HTSUSA. LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. §1514(a)(2). The protest was timely filed within 180 days of liquidation of entry for entries made on or after November 19, 2009. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 3901-10-101042 was properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the Protest involves questions of law or fact which have not been ruled upon by the Commissioner of Customs or his designee or by the Customs courts. Specifically, Protestant has asserted that the subject merchandise should not be classified in heading 4201, HTSUS, because the heading covers articles used by animals to draw or pull loads. It is also asserted that the EN to heading 4201 improperly expands the language of the heading and it should not include collars and leads for dogs or cats. Alternatively, Protestant argues that assuming headings 4201, HTSUS, and 7315, HTSUS, are equally specific, the articles are properly classified in heading 7315 in accordance with GRI 3(c). Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUSA provisions at issue are the following: 4201.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: 4201.00.3000 Dog leashes, collars, muzzles, harnesses and similar dog equipment 7315 Chain and parts thereof, of iron or steel: Other chain: 7315.82 Other, welded link: Of alloy steel 7315.82.1000 Not over 10 mm in diameter We begin by noting that heading 4201, HTSUS, specifically provides for a "harness" for "any animal" which can be made of "any material" (emphasis added). Furthermore, the heading specifically provides examples of various pieces of tack and equipment for horses, dogs, or any animal, which incorporates a broad range of articles by including the language "and the like" at the four-digit level. In fact, the term "harness" may be broadly defined to include training or work "gear" as follows: Merriam-Webster Online Dictionary (harness) ... n 1: a: the gear other than the yoke of a draft animal b: GEAR, EQUIPMENT ... Heading 4201, HTSUS, includes "leads" in the exemplars of heading 4201, HTSUS. At the international six-digit level, subheading 4201.00, HTSUS, includes "leads" for "any animal" which can be made of "any material" (emphasis added). The term "lead", when used as a noun, has been defined as follows: The Free Dictionary (lead) ... n 5 a leather strap or chain for leading a dog etc. All dogs must be kept on a lead. (http://www.thefreedictionary.com/lead) Merriam-Webster Online Dictionary (lead)... 2 : One that leads: as: ... e : LEASH (http://www.merriam-webster.com/dictionary/lead) Merriam-Webster Online Dictionary (leash)... 1: a : a line for leading or restraining an animal (http://www.merriam-webster.com/dictionary/leash) A review of the above-cited definitions of the term "lead" reveals that lexicographic sources describe an article that allows the handler to restrain, control, and/or move the animal by leading it. This supports the EN to heading 4201, HTSUS, which indicates that the heading includes, inter alia, "collars, leads, and trappings for dogs". These articles are designed to restrain, lead, or move an animal. Therefore, we disagree with the Protestant's assertion that the EN to 4201 improperly expands the heading by including collars and leads for dogs. Analyzing this merchandise first under GRI 1, we find that the "leashes" and "collars" are eo nomine or specifically provided for by name in subheading 4201.00.3000, HTSUSA. Furthermore, we note that the "couplers" and "throw chains" are also provided for in this heading as "similar dog equipment" that is ejusdem generis to the exemplars provided. In Totes, Inc. v. United States, 18 CIT 919, 865 F. Supp. 867, 871 (1994), aff'd. 69 F. 3d 495 (Fed. Cir. 1995). the Court of International Trade classified goods under a similar residual provision in heading 4202, HTSUS, which provided for, inter alia, trunks, suitcases, and "similar containers" stating as follows: "As applicable to classification cases, ejusdem generis, requires that the imported merchandise possess the essential characteristics or purposes that unite the articles enumerated eo nomine [by name] in order to be classified under the general terms." The subject training couplers are similar to a harness and/or leash in that they designed to expand the handler's ability to use the lead by allowing the handler to control more than one dog while on a single leash. Similarly, the throw chains are specialized training equipment designed to facilitate the handler's control over the dog's behavior and focus the dog's attention on the handler. We disagree with the Protestant's alternative analysis which assumes that heading 4201, HTSUS, and heading 7315, HTSUS, are equally specific, and that the articles would be properly classified in 7315 in accordance with GRI 3(c). We note that while all the subject merchandise is constructed of welded steel chain links and may be prima facie classifiable in more than one heading, i.e., 4201, HTSUS, and 7315, HTSUS, the articles are not classifiable under GRI 2(a) or 2(b) because the articles are not in an unassembled or incomplete state, but are imported as finished articles. GRI 3(a) provides, in relevant part: 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. * * * In this instance, heading 4201, HTSUS, provides a more specific description that clearly identifies the articles as "leads... and the like" where heading 7315, HTSUS, is merely a provision for "Chain and parts thereof...". Finally, with respect to the subject choke chains, training collars, and fur saving collars, directly on point is New York Ruling Letter (NY) J84702, dated June 6, 2003, wherein CBP classified a dog choker chain measuring approximately 22 inches long and constructed of plated steel chain with chrome plated rings and clasp in subheading 4201.00.3000, HTSUSA. See also NY N010326, dated April 30, 2007, N035112, dated August 15, 2008, and N136543, dated December 10, 2010, which classified various dog leashes/collars in heading 4201, HTSUS. In view of the foregoing, we find that since heading 4201, HTSUS, specifically provides for "leashes, "collars", and "similar dog equipment" of any material, the merchandise now at issue, i.e., "leads", "collars", "couplers", and "throw chains" are properly classified in subheading 4201.00.3000, HTSUSA, pursuant to GRI 3 and 6 according to the terms of the subheading. The subject merchandise was correctly classified by the CBP Port of Chicago, Illinois as "Dog leashes, collars ... and similar dog equipment" in subheading 4201.00.3000, HTSUSA. HOLDING: Protest No. 3901-10-101042, should be DENIED. The subject merchandise is properly classified under heading 4201, HTSUS, as specifically subheading 4201.00.3000, HTSUSA, 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 column one rate of duty in effect at the time of entry was 2.4 percent ad valorem. In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, Myles B Harmon, Director Commercial and Trade Facilitation Division 7