The tariff classification of a pet carrier from China

N027518 June 3, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Karen Ippolito Guidone Customs Service, Inc. 1 Cross Island Plaza, Suite 204A Rosedale, New York 11422 RE: The tariff classification of a pet carrier from China Dear Ms. Ippolito: In your letter dated May 2, 2008 on behalf of Lux Designs, LLC., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is identified on the hangtag as style VC0027. It is a pet carrier constructed of 100% leather. It is designed to provide comfort, storage, portability and protection to a pet. The carrier has two separate zippered compartments. The top of the main compartment and both sides of the carrier have mesh fabric to provide air ventilation to the pet. The carrier has double shoulder straps. The back exterior has a zippered pocket. It measures approximately 16.5” (W) x 12” (H) x 8.25” (D). In your letter you suggest classification under 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. However, the carrier is more specifically provided for in heading 4202.91.0090, HTSUS, which provides for containers and cases, with outer surface of leather. The applicable subheading for each style pet carrier will be 4202.91.0090, HTSUS, which provides for other containers and cases, with outer surface of leather, other. The rate of duty will be 4.5 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division