The tariff classification of a pet dog costume, from China.

NY M86687 October 12, 2006 CLA-2-42:RR:NC:TA:350 M86687 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 a pet dog costume, from China. Dear Ms. Fragomeli: In your letter dated September 11, 2006, you requested a tariff classification ruling. You submitted a representative sample of style 6809912 (Skeledog). The costume is largely of woven polyester man-made fiber construction. It is of one piece and is designed to be fitted over the torso area of one’s dog. There is a fur-like trim around the neck area as well as the bottom of the costume. The name in brackets above depicts the particular theme of the respective costume. The applicable subheading for the costume 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