CLA-2-42:OT:RR:NC:N4:441
Mr. Martin K. Behr
JAF Global Logistics
1319 North Broad Street
Hillside, NJ 07205
RE: The tariff classification of a dog robe from China
Dear Mr. Behr:
In your letter dated September 11, 2023, you requested a tariff classification ruling on behalf of your client, Sourcing Link. You have submitted a sample, which will be returned to you under separate cover.
This letter is part of a split ruling request. The other article was covered in New York Ruling N335293. The dog robe will be addressed herein.
The article at issue is a dog robe constructed of 100% man-made textile materials. It is designed to be fitted over the torso of the dog. The robe features an opening for the dog’s head and adjustable hook-and-loop fasteners to secure the garment in place. The submitted sample measures approximately 27 inches (L) x 10 inches (W). In your request, you stated that the dog robe comes in nine different sizes.
In your submission, you suggested that the article should be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the Unites States (HTSUS), which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. For an article to be considered a made-up article of textile under subheading 6307.90.9891, HTSUS, there cannot be a more specific heading that also provides for the classification of the article. The Explanatory Notes to heading 6307, HTSUS provides, in pertinent part, “This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” As the article is more specifically provided for in Heading 4201, HTSUS, it will be classified therein.
The applicable subheading for the dog robe 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 general rate of duty will be 2.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4201.00.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4201.00.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notes cited above and the applicable Chapter 99 subheadings. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
The dog robe is marked with a sewn-in label containing two dog paw images on the first line, “DESIGNED IN UNITED KINGDOM” on the second and third lines, “Size L” on the fourth line, “Materials: 80% Polyester 20% Polyamide” on the fifth and sixth lines in a smaller size, and “MADE IN CHINA” on the last line. The label is permanently sewn in the fabric inner lining of the robe. The country of origin marking is conspicuous to the ultimate consumer. It is our opinion that a potential purchaser of the dog robe would open the item and inspect its interior before purchasing it. As a result, this office agrees that the dog robe satisfies country of origin marking requirements.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division