The tariff classification of two pet Halloween costumes, from China.

NY M86679 October 12, 2006 CLA-2-42:RR:NC:TA:350 M86679 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Lane Fragomeli Paper Magic Group 345 7th Avenue, 6th Floor New York, NY 10019 RE: The tariff classification of two pet Halloween costumes, from China. Dear Ms. Fragomeli: In your letter dated September 11, 2006, you requested a tariff classification ruling. You submitted two representative samples identified as styles Bloomin’ Snout (#68099916) and Groovy Dog (#6809920). Both costumes are largely of knit polyester man-made fiber construction and are designed to be fitted over the torso and head of the dog. The name depicts the particular theme of the respective costume. The applicable subheading for the two costumes will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 will be 2.8 percent ad valorem. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division