CLA-2-42:S:N:N5:353 891581
Ms. Paula Dunn
Nexus Rubicon
57 Maxwill Ave.
Toronto, Ontario
Canada M5P2B4
RE: The tariff classification of a reflective cat collar from
Canada.
Dear Ms. Dunn:
In your letter dated October 12, 1993 you requested a tariff
classification ruling.
The submitted sample is a cat collar. The "tenth life" collar
is a reflective, adjustable, break away cat collar. The item
consists of nylon webbing or elastic with a reflective film on top.
It has a plastic buckle and glide and a steel rectangular D- ring.
The collar is used for cat identification and as a safety device
to increase a cats visibility at night to automobiles.
The applicable subheading for the reflective cat collar will
be 4201.00.3000, Harmonized Tariff Schedule of the United States
(HTS), 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 percent ad valorem.
Goods classifiable under subheading 4201.00.3000 Harmonized
Tariff Schedule of the United States (HTS), which have originated
in the territory of Canada, will be entitled to a free rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport