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HQ 085511


September 27, 1989

CLA-2 CO:R:C:G 085511 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 4201.00.6000

Mr. Jerry McIntosh
Boddy & Ridewood America
3544 E. Southern #104
Mesa, AZ 85204

RE: Classification of pigeon bands style S10, style S12, and style L15

Dear Mr. McIntosh:

Your letter of July 20, 1989, addressed to our New York office, has been referred to this office for reply concerning the classification of pigeon bands under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The samples submitted for classification include a Deluxe Coutermarks, style S10, a Gold Star Countermarks, style S12, and a plastic coil ring, style L15. Styles S10 and S12 are bands made of latex rubber. These bands are placed around a pigeon's legs when entered in a race. Each band is stamped on the inside and outside with an identification number. Upon the completion of a pigeon race, the band is removed from the bird and placed in a time clock that locks the band inside and stamps the time on a roll of paper. Style L15 is a snap on plastic band designed to fit around the leg of a pigeon for marking purposes. Style L15 has no identification numbers printed on it.

ISSUE:

What is the proper classification of the latex rubber marking bands and the plastic coil ring under the HTSUSA?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

According to the terms of the headings, the items at issue fall within heading 4201 of the HTSUSA. More specifically, heading 4201, HTSUSA, provides for "saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle cloths, saddle bags, dog coats and the like), of any material." Moreover, the Explanatory Note, which represents the official interpretation of the tariff at the international level, to heading 420l states that "[t]his heading covers equipment for all kinds of animals, of leather, composition leather, furskin, textiles or other materials." Additionally, the Explanatory Note states that these goods include, inter alia, saddles and harness for saddle, draught and pack animals, and collars.

Heading 4201 has been expanded to incorporate not only those items which help an animal to push or pull or carry a person, but also other types of equipment for animals made of any material. For instance, in New York Ruling 832349, Customs classified a leather and nylon cat collar with an attached buckle under heading 420l. A cat collar as well as a pigeon band and ring are all equipment that can be used to mark or identify an animal. One difference is that a cat collar is placed around an animal's neck, whereas a pigeon band is placed around an animal's leg. It is Customs position, however, that pigeon bands should be classified under the same provision as cat collars in the tariff.

In sum, although the samples submitted are made of plastic and rubber, they are not classifable under Chapter 39 which provides for plastics and articles thereof. Legal Note 2(h) to Chapter 39 states that this Chapter does not cover saddlery or harness under heading 4201. Since these pigeon bands fall under the heading providing for saddlery or harness, they are precluded from classification under Chapter 39. Accordingly, based on the foregoing analysis, the item at issue is classifiable under subheading 4201.00.6000, HTSUSA, providing for saddlery and harness for any animal, of any material. . .other.

HOLDING:

The rubber and plastic pigeon bands are classifiable under subheading 4201.00.6000, HTSUSA, and are both subject to a rate of duty of 4.2% ad valorem.

Sincerely,

John Durant, Director

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