The tariff classification of five dog collars, two leads and one harness, from China.

NY K81826 December 17, 2003 CLA-2-42:RR:NC:TA:350 K81826 CATEGORY: Classification TARIFF NO.: 4201.00.3000 Mr. Bernard D. Liberati Morris Friedman & Company 325 Chestnut Street, Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of five dog collars, two leads and one harness, from China. Dear Mr. Leberati: In your letter dated December 8, 2003, on behalf of The Leathercraft Company, Inc., Conshohocken, Pa, you requested a tariff classification ruling. You submitted eight representative samples consisting of five dog collars, two dog leads and a dog harness. The dog collars are identified as styles R-618, R-816-26, R-822, R-614-24 and 2R-822. The dog leads are identified as styles R-848 and R-648. The dog harness is identified as style RH-823-39. All of these items are constructed from a strong, narrow woven nylon webbing, and contain the necessary metal and/or plastic clips and buckles which will be used to secure the item on or to the dog. The applicable subheading for all eight items will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for saddlery and harness for any animal … of any material, … dog leashes, collars and harnesses. The rate of duty will be 2.4 percent ad valorem. This rate will remain the same January 1, 2004. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division