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NY N004125




December 13, 2006

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

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 dog costume, from China.

Dear Ms. Fragomeli:

In your letter dated December 7, 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 is identified as “Hound of Hell”. It will be imported in a Small, Medium and Large size and will be identified by the following style numbers: 6809923 S, 6801656 M and 6801657 L.

The garment consists of two pieces, a camisole which will be fitted over the torso area of the dog and a pair of plastic horns containing an elasticized strap, which will be secured over the dog’s head. The camisole is composed of 100% polyester man-made fibers. The outer portion is of knit construction while the lining is woven.

The applicable subheading for the 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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