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NY I86061




September 20, 2002

CLA-2-42:RR:NC:3:353 I86061

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00, 4201.00.3000, 4201.00.6000

Ms. Frances Radics Givens
Artesanas de Cuerdas SA
Plaza Colonial, Escazu
San Jose, Costa Rica

RE: The tariff classification of a dog leash and a horse halter from Costa Rica; eligibility for duty-free treatment under U.S. Note 2(b), Subchapter II, Chapter 98, HTSUS.

Dear Ms. Givens:

In your letter dated August 23, 2002 you requested a ruling on the tariff classification of a dog leash and horse halter and their eligibility for duty-free treatment under U.S. Note 2(b), Subchapter II, Chapter 98, HTSUS.. A sample of the dog leash was submitted and will be returned to you.

Section 222 of the Customs and Trade Act of 1990 (Public Law 101-382) amended U.S. Note 2, Subchapter II, Chapter 98, HTSUS, to provide for the duty-free treatment of articles (other than textile and apparel articles, and petroleum and petroleum products) which are assembled or processed in a Caribbean Basin Economic Recovery Act (CBERA) beneficiary country (BC) wholly of fabricated components or ingredients (except water) of U.S. origin.

Note 2(b) provides as follows:

No article (except a textile article, apparel article, or petroleum, or any product derived from petroleum, provided for in heading 2709 or 2710) may be treated as a foreign article, or as subject to duty, if--
the article is--
assembled or processed in whole of fabricated components that are a product of the United States, or
processed in whole of ingredients (other than water) that are a product of the United States, in a beneficiary country; and
neither the fabricated components, materials or ingredients, after exportation from the United States, nor the article itself, before importation into the United States, enters the commerce of any foreign country other than a beneficiary country.

To qualify for Note 2(b) duty-free treatment, an eligible article must be assembled or processed in a beneficiary country (BC) entirely of components or ingredients that are a “product of” the U.S. As used in this paragraph, the term “beneficiary country” means a country listed in General note 7(a), HTSUS, which includes Costa Rica.

The items are a dog leash and a horse halter constructed from 100% polypropylene cord. You state that the polypropylene cord is of US origin. The items are made by a heat welding process and cutting of the cord in Costa Rica. The operations are encompassed by the operations noted in Note 2(b).

Therefore, if, in fact, all of the materials used to produce the dog leash and horse halter are of U.S. origin and are shipped directly to Costa Rica, and the sandals are shipped directly to the U.S. without entering into the commerce of any foreign country other than a BC, the sandals will be entitled to duty-free treatment under Note 2(b), provided all documentation requirements are met.

The classifications of the dog leash and horse halter are as follows:

The applicable subheading for the dog leash will be 4201.00.3000, Harmonized Tariff Schedule of the United States (HTS), 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 applicable subheading for the horse halter will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), 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.”

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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