The tariff classification of three pet costumes, from China.

NY M86685 October 13, 2006 CLA-2-42:RR:NC:TA:350 M86685 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 three pet costumes, from China. Dear Ms. Fragomeli: In your letter dated September 11, 2006, you requested a tariff classification ruling. You submitted three representative samples which were identified as styles Officer McDog(6809918), Firefighter Dog(6809919) and Bride Dog(6809921), respectively. Your letter mentioned four other styles, however, since no samples of those particular costumes were provided, we will not be able to address their classification. All three costumes are composed of two pieces, a garment to cover the torso area of the pet, and a hat to be worn on the dog’s head. These garments are either of a knit or woven man-made fiber construction (polyester) and reflect a particular theme. In this case, a police officer, a firefighter and a bride. The applicable subheading for all three 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 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