The tariff classification of a dog collar cover from China

N260342 January 8, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Debbie Mayard Hamco, Incorporated P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a dog collar cover from China Dear Ms. Mayard: In your letter dated December 16, 2014, you requested a tariff classification ruling. You have submitted a sample of a cover for a dog collar. The collar cover is made up from woven textile fabric. The cover is sewn into an open-ended tubular shape, and is pressed flat; there is an open notch in the front center. The front opening allows the d-ring of a dog collar to poke through, so the leash can easily be attached to the collar. The collar cover is embroidered with the words “Drama Queen” across the front. The collar will be available in two sizes, small/medium (6-1/2” x 1-1/2”) and medium/large (10-1/2” x 2”). The applicable subheading for the fabric dog collar cover will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. 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/. The sample will be returned as requested. 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 Kimberly Praino at kimberly.praino@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division