CLA-2-83:OT:RR:NC:N1:121
Ms. Anya Kattef
SNIF Labs, Inc.
108 Lincoln St.
Boston, MA 02111
RE: The tariff classification of dog collar accessories from China
Dear Ms. Kattef:
In your letter dated May 28, 2008, you requested a tariff classification ruling. A sample of the Accessory Kit was submitted and will be retained by this office.
The merchandise under consideration is described as accessory products for the SNIF Tag (see ruling N020062), which is an electronic tag that monitors a pet’s activities. The first product is the Accessory Kit, which includes two plastic Rims, two plastic Lenses, a plastic Tag Key, a small stainless steel Clasp, a medium stainless steel Clasp and an instruction manual. The second product is a Rim Kit, which includes three plastic Rims, three plastic Lenses, a Tag Key and an instruction manual. Also under consideration are individual stainless steel clasps in sizes small, medium and large.
The Clasp serves to mount the SNIF Tag onto the pet’s collar. The pet’s collar is threaded through the Clasp, and then the Clasp is slid in place. The SNIF Tag attaches to the Clasp by snapping onto two small protrusions on its top side. The Rim and Lens come in various colors and designs; they fit onto the SNIF Tag and are used to decorate it. The Tag Key is used to release the Rim from the SNIF Tag in order to replace it and the Lens with ones of other colors or designs.
The applicable subheading for the Accessory Kit and the Individual Clasps will be 8302.49.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for base metal mountings, fittings and similar articles…, other mountings, fittings and similar articles, and parts thereof, other, harness and saddlery or riding-bridle articles, and parts thereof, other. The rate of duty will be free.
The applicable subheading for the Rim Kit will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other. The rate of duty will be 5.3 percent ad valorem.
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 Barbara Kaiser at 646-733-3024.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division