The tariff classification of a dog sweater from Hong Kong or China.

N025812 April 18, 2008 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Sue Bennett 14232 23rd Avenue North Plymouth, MN 55447 RE: The tariff classification of a dog sweater from Hong Kong or China. Dear Ms. Bennett: In your letter dated April 3, 2008, on behalf of your client Global Knits Corporation, you requested a classification ruling. The submitted sample, identified as Style #Q 2392 is a dog pullover sweater. It is composed of 100% cotton knit fabric. The garment has a rib-knit neck opening, rib-knit cuffs for the front paws and rib-knit at the waist. The garment also has two rib-knit rear leg loops. The purpose of the leg loops is to hold the sweater onto the hind legs of the dog. The dog sweater features a snowman motif, located on the back of the garment. This sample is being returned to you as requested. The applicable subheading for this dog sweater 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 duty rate will be 2.8%. 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/. There are no quota restraints or visa requirements for this merchandise. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division