CLA-2-42-CL:PD:FO:CBII:HO2 C89045

Ms. Denyse Binschus, Top Dog
Dog's Day Out
P.O. Box 487
22450 NE Ilafern Lane
Dundee, OR 97224

RE: The tariff classification of a collar for dogs from Indonesia Dear Ms. Binschus:

In your letter dated June 9, 1998 you requested a tariff classification ruling.

You have submitted a sample of a collar for dogs. You state that you will import the collar only in the color white. It is made of fabric which is 65% polyester and 35% cotton. The collar is fastened around the dog's neck by means of a Velcro closure at the back, and has collar points (it looks like a man's shirt collar).

The applicable subheading for this item 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 is 2.4%.

Your sample will be returned under separate cover.

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.

Sincerely,

John M. Regan,
Service Port Director
Cleveland, Ohio