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RE: The tariff classification of an electric bark control dog collar from France
Dear Ms. Auzone:
In your letter dated September 27, 2018 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Eyenimal Classic No Bark Collar which consists of a dog collar with a plastic stimulator case attached. The stimulator case is approximately 5 cm in length by 5 cm in width and houses the electrical components, a 3V lithium battery, and two metal prongs that extend to make contact with the pet's neck. On the underside of the stimulator are two switches, one that controls power and a 3 position switch that adjusts the stimulation level. The collar is described as an adjustable nylon strap that measures up to 67 cm in length. In use, the collar assembly provides audible and physical stimulation when the unit detects a bark through the vibration of the dog's vocal chords.
The applicable subheading for the electric dog collar will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other”. The rate of duty will be 2.6 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 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 Karl Moosbrugger at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division