CLA-2-N4:OT:RR:NC:N4:441
Victoria Williams
Aldi USA
1200 N. Kirk Rd Batavia, IL 60510
RE: The tariff classification of pet headbands from China
Dear Ms. Williams:
In your letter dated February 10, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review.
The merchandise at issue are pet headbands, item number 707027. The articles serve as pet costumes and are available in several styles: Green/Red Hat, Elf Ears, Antlers with Bells, Elf Legs, and Plaid Antlers.
You have suggested the headbands are classified in Chapter 95. The subject pet headbands and other adornments for pets, however, are excluded from classification by Chapter Note 1(x) to Chapter 95, consistent with previous rulings HQ H024421, NY N325702, NY N024450 and NY L89935.
The applicable subheading for the pet headbands will be 4201.00.6000, Harmonized Tariff Schedule of the United States (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.
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 Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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
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