CLA-2-42-CL:PD:CP:CB:HO2
Mr. Reginald Williams
A.N. Deringer, Inc.
R R 3, Box 5400
Houlton, ME 04730
RE:  The tariff classification of dog diapers from Canada
Dear Mr. Williams:
	This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
	DATE OF INQUIRY	:  April 24, 1997
   
	DESCRIPTION OF
      MERCHANDISE		:  You have submitted samples of dog diapers					   from Canada for a binding ruling.  The					   package submitted contains 7 diapers, as					   well as braces, which are used to hold				     the diaper on the dog's body.  The diapers
					   themselves consist of a liner that is a
					   rough rectangular shape.  One half of the
					   liner, which is polyethylene, has a pulp-
					   wood pad affixed to it, and that half of
					   the liner is elasticized.  The end that 
					   is not elasticized has an adhesive tab
					   at each side to attach that end of the
  					   diaper to the other end.  There is 
		 			   another adhesive tab at the center of
					   the elasticized end.  There is a hole
					   in the middle of the liner for the
				     dog's tail.  A pouch is formed by an
 					   extra piece of polyethylene located 
				     under the dog's tail.
	HTS PROVISION       :  Saddlery and harness for any animal
			   		   (including traces, leads, knee pads, 						   muzzles, saddle cloths, saddle bags,					     dog coats and the like), of any
	                       material: Dog leashes, collars, muzzles,
						   harnesses and similar dog equipment.
					  
	HTS SUBHEADING	  :  4201.00.3000.
  
	RATE OF DUTY	 	  :  2.4%.
	
	A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported.  If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.
							Sincerely,
John M. Regan
							Service Port Director
							Cleveland, Ohio