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NY M87981




November 3, 2006

CLA-2-42:RR:NC:TA:350 M87981

CATEGORY: CLASSIFICATION

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 a pet costume, from China.

Dear Ms. Fragomeli:

In your letter dated September 11, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.

You submitted a sample of a pet dog costume that was identified as style 6809923 (Hound of Hell). This costume is a size Small but may be imported in sizes Medium under #6801656 and Large under #6801657. This garment, which has a devilish theme, is of a woven man-made fiber (polyester) construction and is designed to be placed over the torso area of the dog. A pair of plastic horns containing an elasticized strap are also part of the costume. This portion will be placed over the dog’s head.

The applicable subheading for the complete costume 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.

Sincerely,

Robert B. Swierupski
Director,

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