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NY L89937

January 30, 2006

CLA-2-42:RR:NC:TA:350 L89937


TARIFF NO.: 4201.00.6000

Ms. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of four pet costumes, from China.

Dear Ms. Williams:

In your letter dated January 19, 2006, you requested a tariff classification ruling.

You submitted four representative samples, which were identified as follows: Style 13223 (Cowboy pet costume), Style 13224 (Witch pet costume), Style 13225 (Lady Bug pet costume) and Style 13234 (King pet costume), respectively.

As the name of each costume suggests, each costume depicts a caricature or theme, which when displayed on the animal, would be readily recognizable.

The costumes for all four of these caricatures are fashioned out of 100% polyester knitted and/or woven fabrics. They often contain accouterments such as capes, hats and Velcro closures. They are all quite colorful and are available in sizes Small, Medium and Large.

The applicable subheading for the four 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%.

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.


Robert B. Swierupski

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