United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M86666 - NY M86714 > NY M86685

Previous Ruling Next Ruling
NY M86685

October 13, 2006

CLA-2-42:RR:NC:TA:350 M86685


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 three pet costumes, from China.

Dear Ms. Fragomeli:

In your letter dated September 11, 2006, you requested a tariff classification ruling.

You submitted three representative samples which were identified as styles Officer McDog(6809918), Firefighter Dog(6809919) and Bride Dog(6809921), respectively. Your letter mentioned four other styles, however, since no samples of those particular costumes were provided, we will not be able to address their classification.

All three costumes are composed of two pieces, a garment to cover the torso area of the pet, and a hat to be worn on the dog’s head. These garments are either of a knit or woven man-made fiber construction (polyester) and reflect a particular theme. In this case, a police officer, a firefighter and a bride.

The applicable subheading for all three costumes 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: