The tariff classification of dog costumes from China, Hong Kong and/or Vietnam.

NY J82329 March 27, 2003 CLA-2-42:RR:NC:3:353 J82329 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Darla J. Perry Pony Express Creations, Inc. 9350 Trade Place, Suite C San Diego, CA 92126 RE: The tariff classification of dog costumes from China, Hong Kong and/or Vietnam. Dear Ms. Perry: In your letter dated March 14, 2003 you requested a classification ruling. Three samples of dog costumes were submitted with your request. Style 203-900 (38017) Cowboy Costume consists a vest-like garment neckerchief and a cowboy hat. Style 103-906 (38004) Groom Dog consists a tuxedo-like jacket with tails and a top hat. Style 203-894 (3810) Pimp Dog consists of a velour jacket and a hat. The applicable subheading for the dog costumes will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Saddlery…dog coats and the like…Other.” The duty rate will be 2.8% ad valorem. 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, National Commodity Specialist Division