CLA-2-42:OT:RR:NC:N4:441
James King
Delmar International Inc.
1 Lincoln Blvd, Suite 201
Rouses Point, NY 12979
RE: The tariff classification of disposable male dog wraps from Japan
Dear Mr. King:
In your letter dated February 23, 2022, you requested a tariff classification ruling on behalf of your client, Hartz Mountain Corp. Images were submitted in lieu of samples.
The articles at issue are disposable male dog wraps constructed of multiple layers but mainly of pulp and absorbent polymer (SAP). The dog wraps are used for incontinence, marking, after surgery, excitable urination, and travel. Per your submission, each package consists of 16 wraps.
You propose classification of the disposable dog wraps in subheading 9619.00.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary pads (towels) and tampons, diapers (napkins) and diaper liners and similar articles, of paper pulp. However, this provision is only applicable to such products intended for use by humans. We reference the Explanatory Notes to the HTSUS that state, “The articles of this heading are usually shaped so that they may fit snugly to the human body.” Earlier in the notes there is also reference to diapers for adults with incontinence. Such diaper products for animals are provided for in heading 4201, HTSUS, as classified in previous rulings NY G82166, PD B85265.
The applicable subheading for the disposable dog wraps will be 4201.00.6000, 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: other. The rate of duty will be 2.8 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 the World Wide Web at https://hts.usitc.gov/current.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division