CLA-2-42:OT:RR:NC:N4:441
Ms. Maurine Cecil
Western Overseas Corporation
10731 Walker Street
Cypress, CA 90630
RE: The tariff classification of a dog collar from China
Dear Ms. Cecil:
In your letter dated April 8, 2019, you requested a tariff classification ruling and marking ruling on behalf of your client, Kerril Steele. You have submitted a sample, which will be returned to you under separate cover.
The submitted sample is a dog collar constructed of a man-made textile material. It features an adjustable textile strap with one snap closure. A D-ring is sewn into the collar for the purpose of attaching a leash. The article has a detachable tag holder with a fastener.
The name tag and the collar are considered composite goods for tariff purposes, General Rule of Interpretation 3(b) noted. The dog collar is completely functional without the name tag. As such, the essential character is imparted by the dog collar. Heading 4201 does not have a provision for parts or accessories. As such, the name tag and fasteners are not eligible for classification as a dog collar in Heading 4201 when imported separately.
The applicable subheading for the dog collar 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 general rate of duty will be 2.4 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 4201.00.3000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4201.00.3000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
You have inquired about the classification of the name tag and fasteners when shipped and imported separately. As stated above, if imported separately they are not classified as dog collars.
Your inquiry does not provide enough information for us to give a classification ruling on the the name tag and fasteners. Your request for a classification ruling should include answers to the following questions:
Please (re)submit the plastic strips and metal tag holder in the condition in which they will be imported separately from the collar.
As for the name tag, provide a breakdown by percentage by weight for the materials (plastic, metal, etc.) that comprise it. How is the product(s) manufactured? Provide all manufacturing steps. Identify the type of metal (iron, steel, copper, aluminum, zinc, etc.) that comprises the product. If the article is composed of more than one metal, identify each metal and provide a breakdown by percentage by weight for each type of metal that comprises the article. Describe the function/use of each material that comprises in the article. Does any cross-sectional dimension exceed 16 mm?
As for the plastic strips, it is unclear to us how they will be imported. You have provided a six-inch nameplate, with rounded corners and a hole drilled in each end. One of the nameplates is printed with words. Will these nameplates be imported already printed, or will the printing be done in the United States? Please clarify the composition of the nameplates (i.e. metal, metalized plastic, plastic, etc.). On the back of the nameplates is a strip of molded plastic hooks, attached to the nameplate by means of adhesive. Will the nameplate be imported with the plastic molded hooks already attached? Also included in your request are several five-inch strips of narrow woven pile fabric (the hook portion of hook-and-loop), visibly coated with an adhesive, which is protected with release paper. Please state whether the adhesive is plastic-based or rubber based. Additionally, please explain how and when the woven pile strips will be used with the collar system, since they seem to be redundant in light of the plastic nameplates already bearing the plastic-molded hooks on the back.
Please, include a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
You have also asked if it is acceptable to mark the bubble wrap with the country of origin. Your inquiry does not provide enough information for us to give a marking ruling on the submitted sample. Your request for a marking ruling should include a sample with the proposed country of origin marking.
When the information described above is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division