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NY N004498




December 20, 2006

CLA-2-87:RR:E:NC:N1:101

CATEGORY: CLASSIFICATION

TARIFF NO.: 8708.21.0000

Mr. David B. King
Solvit Products, LP
1201 Sturgeon Ct.
Ste. 109
Arlington, TX 76001

RE: The tariff classification of an automotive dog safety harness from China

Dear Mr. King:

In your letter dated December 14, 2006 you requested a tariff classification ruling.

The item is a dog safety harness. Its purpose is to restrain a dog while it is traveling in a car. It is a padded vest that fastens to the dog and is connected to a strap. The strap connects to the automobile seat belt by means of a metal quick link. The vest and strap are sold as one unit and have no practical us other than the intended use.

The applicable subheading for the safety harness will be 8708.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705; Other parts accessories of bodies (including cabs): Safety seat belts. The rate of duty will be 2.5 percent.

You have stated that you believe that Subheading 8708.99.8080 is the correct classification. We believe, however, that Heading 8708.21.0000 is more specific because it describes the article by name. A similar article was classified in 8708.21.0000 in New York Ruling K89528.

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 http://www.usitc.gov/tata/hts/.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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