CLA-2-42:OT:RR:NC:TA:348
Mr. Martin Marin
American Shipping Company Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802
RE: The tariff classification of a dog training DVD, two dog collars, a generic utility pouch, a dog training booklet and a dog leash from China.
Dear Mr. Marin:
In your letter dated June 3, 2009, on behalf of Thane Direct USA, you requested a tariff classification ruling.
The first submitted sample is a dog training digital video disc (DVD), which is entitled “Don Sullivan’s Secrets to Training the Perfect Dog.” This DVD guides one on how to train their dog.
The second sample is a plastic zipper-lock utility bag. It measures approximately 7½ inches long by 9½ inches wide. Your correspondence indicates that it is designed to hold “freedom training lines” dog leashes.
The third and fourth samples are two dog collars; one is identified as SKU#232-C003 (Large) and the other is identified as SKU#232-C004 (Small). They are both constructed of plastic resin pointed links. The collar features a nylon loop containing an O-ring on to which a leash can be clipped and a metal clip that fastens the nylon loop to the resin links. The collars include extra links to customize the size.
The fifth sample is identified as a Fun Fetch Toy. It is constructed with a polyethylene braided cord with a rubber ball attached to one end. The cord is approximately 20 feet, 7 inches long. The ball is approximately 5 inches in circumference. This item is designed to teach a dog to fetch a ball.
The sixth sample is a 13 page instructional booklet entitled “Don Sullivan’s Secrets to Training the Perfect Dog System.” The booklet provides instruction on dog training.
The seventh sample, Freedom Training Lines, is three leads, in various sizes, for a dog. The leads consist of polyethylene braided cord and measure 6, 36 and 119 inches long.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Although the DVD, Instructional Booklet, Freedom Training Line leashes and dog collars will be sold as part of a kit after importation, they do not meet the definition of “goods put up in sets for retail sale”. These items meet elements (a) and (b) above; however, the merchandise is not imported in a manner suitable for sale directly to users without repacking. As such, the items have been classified separately.
The applicable subheading for the DVD will be 8523.40.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for discs, tapes, solid-state, non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37, optical media, other, other. The rate of duty will be 2.7%.
The applicable subheading for the plastic zipper lock utility bag will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem.
The applicable subheading for the collars and leads will be 4201.00.3000, 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 equipment. The rate of duty will be 2.4%.
The applicable subheading for the Fun Fetch Toy will be 4016.99.2000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: toys for pets. The rate of duty will be 4.3%.
The applicable subheading for the instructional booklet will be 4911.99.8000, HTSUS, which provides for other printed matter, including printed pictures and photographs, other, other, other, other. The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division