The tariff classification of two dog collars, two dog leashes and a snack packer from the Philippines.

N035112 August 15, 2008 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4201.00.3000, 4202.92.9026 Ms. Corrie Sorin Life is Good 283 Newbury Street Boston, MA 02115 RE: The tariff classification of two dog collars, two dog leashes and a snack packer from the Philippines. Dear Ms. Sorin: In your letter dated August 4, 2008, you requested a tariff classification ruling. The first submitted sample, identified as style #10838, is a dog collar constructed of nylon webbing. The collar contains a reflective strip approximately 10 centimeters in width which runs the length of the collar. The collar also contains a plastic side release buckle closure. A sliplock buckle enables the collar to be adjusted in size. A plastic tag with the phrase “Life is good” is sewn onto the collar. A d-ring is sewn into the collar for the purpose of attaching a leash. Your correspondence indicates that this dog collar will be sold for dogs in sizes Small, Medium and Large. The second submitted sample, identified as style #10836, is a dog leash constructed of nylon webbing. The leash is approximately 5 feet and 1 inch long and contains a reflective strip approximately 8 centimeters in width which runs the length of the leash. A plastic tag with the words “Life is good” is sewn onto the leash. The leash has a loop on one end and a metal lobster claw clasp on the other. Your correspondence indicates that this leash will be sold for dogs in sizes 4 ¾” width and 6’1” width. The third submitted sample, identified as style #10834-M, is a dog collar constructed of nylon webbing. The collar contains a sewn on decorative ribbon containing a repeat design of a dog and the phrase “Life is good” which runs around the entire collar. The collar also contains a plastic side release buckle closure and a sliplock buckle that enables the collar to be adjusted in size. A d-ring is sewn into the collar for the purpose of attaching a leash. Your correspondence indicates that this dog collar will be sold for dogs in sizes Small, Medium and Large. The fourth submitted sample, identified as style #10832-6, is a dog leash constructed of nylon webbing. The leash is approximately 5 feet and 1 inch long and features a sewn-on ribbon containing the phrase “Life is good” and a picture of a dog in a repeat design. The leash has a loop on one end and a metal lobster claw clasp on the other. Your correspondence indicates that this dog leash will be sold for dogs in sizes 4 ¾ inch width and 6’1” width. The fifth submitted sample, identified as style #10848, is a pouch constructed with an outer surface of man-made textile. You have indicated that the intended use of the pouch is to carry dog treats. The interior of the pouch is lined with a man-made fiber material. The pouch has a drawstring cord with a plastic clamp to keep the bag closed when the cord is pulled tight. The pouch also has an adjustable waist belt with a plastic closure. The applicable subheading for style numbers 10838, 10836, 10834-M, and 10832-6 will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 2.4%. The applicable subheading for style #10848 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6% Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division