CLA-2-42:OT:RR:NC:N4:441
Jacquelyn Votra
Trans-Border Global Freight Systems
2103 ROUTE 9 Round, NY 12151
RE: The tariff classification of dog collars from Germany
Dear Ms. Votra:
In your letter dated July 20, 2023, you requested a tariff classification ruling. You have submitted photographs and descriptions for our review.
The five articles in question are described as 1) a dog training collar with center-plate and ClicLock (item number 50036 010 55), 2) a NeckTech Fun with ClicLock (item number 50051 014 66), 3) a NeckTech Fun with ClicLock (item number 50051 014 68), 4) Ultra Plus training collar with center-plate and assembly chain (item number 50116 510 02), and 5) stainless steel black (item #50138 014 57).
All the articles are dog collars made up of metal chain for most of the collar and non-metal clips and attachments that are used as the means for connecting both ends of the collar. All articles are complete, ready-to-use dog collars in their condition as imported.
You have suggested that the dog collars be classified in Heading 7315, Harmonized Tariff Schedule of the United States (HTSUS). Section Notes 2 and 2(a) to Section XV state “throughout the tariff schedule, the expression “parts of general use” means: articles of heading 7307, 7312, 7315, 7317, and 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021).” As these articles, in their condition as imported, are complete specific identifiable articles and not parts of general use, they are precluded from classification in heading 7315, HTSUS. Heading 4201, HTSUS, specifically provides for dog collars and harnesses of any material. Thus, the articles will be classified therein.
The applicable subheading for the dog collars will be 4201.00.3000, 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: Dog leashes, collars, muzzles, harnesses and similar dog equipment. The rate of duty will be 2.4 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 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