The tariff classification of the Deluxe Spray NoBark Collar from France

N300944 October 17, 2018 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8424.89.9000 Laetitia Auzone Eyenimal, Inc. 60 Broad Street, Suite 3502 New York, NY 10004 RE: The tariff classification of the Deluxe Spray NoBark Collar from France Dear Ms. Auzone: In your letter dated October 3, 2018, you requested a tariff classification ruling. The product at issue is identified as the Deluxe Spray NoBark Collar. The product, intended for use as a dog-training device, consists of a battery-powered dog collar that incorporates a spraying valve, a refillable reservoir, and an internal microphone. The collar is designed to be placed around a dog’s neck, and when the internal microphone detects barking, the collar will release a spray of mist in the direction of the dog’s nose. The device is designed to serve as a training aid to teach a dog not to bark excessively. Based on the information provided, the Deluxe Spray NoBark Collar serves a function similar to that of the anti-barking spray collar described in New York Ruling Letter A87494, dated September 23, 1996. The applicable subheading for the Deluxe Spray NoBark Collar will be 8424.89.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other. The rate of duty will be 1.8% 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 the World Wide Web at https://hts.usitc.gov/current. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division