CLA-2-83:OT:RR:NC:N1:121
Mr. Martin L. Marin
American Shipping Co., Inc.
400 Oceangate, Suite 1106
Long Beach, CA 90802
RE: The tariff classification of pet tags from China
Dear Mr. Marin:
In your letter dated March 10, 2009, on behalf of Premium Works Inc., you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
The merchandise under consideration is a stainless steel pet tag, which hangs from a split ring and is designed to attach onto a pet’s collar. The tag serves as a form of identification for the pet. It measures 1-1/2 inches wide by 1-1/2 inches long and is formed in the shape of a paw print. In its imported condition the front side of the tag displays blue paw print markings and the letter “M”; the reverse side is blank.
You state in your letter that you believe the applicable classification for the pet tag should be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel. CBP classifies pet collars as saddlery. It is our position that the base metal pet tag is more specifically provided for in subheading 8302.49, which covers base metal mountings, fittings and similar articles suitable for saddlery.
The applicable subheading for the pet I.D. tag will be 8302.49.4000, 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.
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