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NY L80030

October 22, 2004

CLA-2-42:RR:NC:TA:350 L80030


TARIFF NO.: 4201.00.6000

Mr. Jack Holland
Seasons Best, Inc.
11260 Cornell Park Drive, #702
Cincinnati, OH 45242

RE: The tariff classification of a Raggedy Ann Pet costume in three sizes, from China.

Dear Mr. Holland:

In your letter dated October 7, 2004, you requested a tariff classification ruling.

You submitted three representative samples of a “Raggedy Ann “ Pet costume in three sizes, i.e., a small, medium and a large.

These costumes all consist of a two-piece set. One is the dress/apron portion and the other is the cap/wig. These garments are of a woven man-made fiber textile construction and are composed of either polyester, acrylic or blends of both. The hat contains a tie on strap for placement on the pet’s head while the dress/apron portion contains three similar closures designed to facilitate its placement around the torso area of the pet.

While you suggest tariff classification in tariff heading 9505, this would not be correct. The Explanatory Notes to this subheading state that costumes of textile (if well made) are classifiable in chapters 61 and 62. This implies, therefore, that the costumes of 9505 are for people (not animals) only, as would be the costumes of chapters 61 and 62. Therefore, costumes designed for wear by animals are not classifiable in either chapter 61, 62 or 95.

Accordingly, the applicable subheading for the costumes will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), 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 is 2.8%.

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.


Robert B. Swierupski

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