CLA-2-42:RR:NC:3:353 D82847
Mr. Jaime DeChellis
Westwater Enterprises
917 Mountain Ave.
Mountainside, NJ 07092
RE: The tariff classification of a belt leash from China.
Dear Mr. DeChellis:
In your letter dated September 17, 1998 you requested a
tariff classification ruling.
The sample, a Handsfree Walk/Run Belt Leash, Item# 0-241,
constructed of man-made fibers, is packaged for retail sale. The
item leaves your hands free while you walk your dog. It consists
of four pieces, a waist belt that adjusts to 50 inches that has
an adjustable web loop for leash storage with a sliding ring for
leash movement and a padded back, a leash connector, a 2-4 foot
adjustable leash and a 4-8 foot adjustable leash.
General Rule of Interpretation (GRI) 3(b) states that
"Mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the material or
component which gives them their essential character, insofar as
this criterion is applicable."
The essential character of the subject merchandise is
imparted by the leashes.
The applicable subheading for the Handsfree Walk/Run Belt
Leash, Item# 0-241 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% ad
valorem.
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 Kenneth
Reidlinger at 212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division