Question 12
Domain 2: Classification under HTSUSWhat is the CLASSIFICATION of a cat harness, developed by the Princess Paws Pet Company. The harnesses are designed for cats and are available in size small, medium, and large. They are constructed of genuine leather and are partially covered with a plastic reflective material for safety.
Correct answer: C
Explanation
Heading 4201 covers "saddlery and harness for any animal," which includes a cat harness. The item is made of genuine leather and is a harness designed for an animal, so it falls in subheading 4201.00.6000 for harnesses of leather or composition leather.
Why each option is right or wrong
A. 4112.00.3060
Heading 4112 concerns leather material itself, not a finished animal harness article.
B. 4201.00.3000
This is the animal-harness heading, but not the leather harness subheading that best matches.
C. 4201.00.6000
HTSUS heading 4201 covers saddlery and harness for any animal, and the Explanatory Notes specifically include harnesses for pets and other animals. Because this article is a cat harness and its essential construction is genuine leather, it is classified in subheading 4201.00.6000, which covers harnesses of leather or composition leather; the partial plastic reflective covering does not change the article’s character as a leather harness.
D. 4205.00.8000
Heading 4205 is a residual leather-articles category, used only when no more specific heading applies.