The tariff classification of a pet carrier from Korea and/or China.

NY K88785 August 25, 2004 CLA-2-42:RR:NC:TA:341 K88785 CATEGORY: Classification TARIFF NO.: 4202.92.9026 Ms. Faye Marlowe Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a pet carrier from Korea and/or China. Dear Ms. Marlowe: In your letter dated August 10, 2004, on behalf of Bestever USA, Inc., you requested a classification ruling for a pet carrier. A sample of item 52113, “Puppy Bag” has been submitted. The item is a pet carrier measuring approximately 16”(W) x12”(H) x 7”(D) designed to contain a small pet. It is manufactured of a textile fabric consisting of 70% polyester and 30% cotton. The bag’s exterior surface is in chief weight of the polyester man-made fiber textile material. The bag features a padded textile-lined interior compartment with no additional features. It has 28” handles and a zipper, which partially closes the top of the bag, leaving room for a head and tail to stick out. There is a small lead with metal collar clip permanently sewn into the inside of the bag. The applicable subheading for item 52113 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6 percent ad valorem. HTS 4202.92.9026 falls within textile category designation 670. Based upon international textile trade agreements products of Korea and China are not currently subject to quota and the requirement of a visa. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division