CLA-2-42-CL:PD:CP:CB:HO2
Mr. Reginald Williams
A.N. Deringer, Inc.
R R 3, Box 5400
Houlton, ME 04730
RE: The tariff classification of dog diapers from Canada
Dear Mr. Williams:
This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
DATE OF INQUIRY : April 24, 1997
DESCRIPTION OF
MERCHANDISE : You have submitted samples of dog diapers from Canada for a binding ruling. The package submitted contains 7 diapers, as well as braces, which are used to hold the diaper on the dog's body. The diapers
themselves consist of a liner that is a
rough rectangular shape. One half of the
liner, which is polyethylene, has a pulp-
wood pad affixed to it, and that half of
the liner is elasticized. The end that
is not elasticized has an adhesive tab
at each side to attach that end of the
diaper to the other end. There is
another adhesive tab at the center of
the elasticized end. There is a hole
in the middle of the liner for the
dog's tail. A pouch is formed by an
extra piece of polyethylene located
under the dog's tail.
HTS PROVISION : 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.
HTS SUBHEADING : 4201.00.3000.
RATE OF DUTY : 2.4%.
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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio