The tariff classification of a pet Halloween costume, from either China or Mexico.

NY J89717 October 24, 2003 CLA-2-42:RR:NC:TA:350 J89717 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Anna Maria Salas Rogalski Disquise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a pet Halloween costume, from either China or Mexico. Dear Ms. Rogalski: In your letter dated October 9, 2003, you requested a tariff classification ruling. The instant sample is identified as a “Woody Halloween Pet Costume”, style 5733. It is composed of three separate pieces composed of 100% polyester knit fabric which you describe as a “Character Cape, Badge and Hat. The character cape, while containing a velcro-like enclosure which is designed to be tied around the pet’s torso, does not contain the “badge” as displayed in the retail display header. A red scarf was also submitted that can be tied around the pets neck and a brown hat with a velcro-like enclosure, also. The costume is offered in three distinct sizes: Small, Medium and Large. The applicable subheading for the costume 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. The rate of duty is 2.8%. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division