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NY K85518




May 5, 2004
CLA-2-56:RR:NC:TA:350 K85518

CATEGORY: CLASSIFICATION

TARIFF NO.: 4201.00.6000; 6307.90.9889

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a Tee Shirt, SweatShirt and three clothing items, for dogs, from China.

Dear Mr. Hoffacker:

In your letter dated April 26, 2004, on behalf of Banyan International, Inc., you requested a tariff classification ruling.

Five representative samples were submitted which identified as article #’s SD001, SD002, SD004, SD007 and SD018, respectively. While no representative samples were submitted, you did provide a brief description along with pictures of the items that you intend to import.

The first item, SD001, consists of a Tee Shirt designed for wear by dogs. It is of a 100% polyester knit construction, and is designed to fit primarily over the dog’s torso area. There are openings through which the head and paws of the dog can pass through.

The second item, SD002, consists of a SweatShirt designed for wear by dogs. It is constructed of a100% polyester knit fleece material, and is designed to fit over the dog’s torso area. There are also openings through which the head and paws of the dog can pass through.

The third item, SD004, consists of a dog blanket. It is composed of a knit polyester sherpa or fleece material. It appears to be hemmed around its perimeter and is rectangular in configuration.

The fourth item, SD007, consists of a bandana for dogs. It is composed of a 100% cotton woven fabric that has been hemmed around its perimeter. The picture that you provided, which shows the item partially folded, makes it difficult to determine the actual shape or configuration. However, this will not affect the final classification of the item.

The fifth and final item, SD018, consists of a dog’s bed. This item is nearly round in configuration and is composed of an outer shell of woven cotton with an inner padding material composed of a poly-fiber filling.

The applicable subheading for items SD001, SD002 and SD007 will be 4201.00.6000, Harmonized Tariff Schedules of the United States, (HTS), which provides for saddlery and harnesses for any animal dog coats and the like. The rate of duty is 2.8 percent ad valorem.

The applicable subheading for items SD004 and SD018, will be 6307.90.9889, HTS, which provides for other made-up articles other other. The rate of duty is 7 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,

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