CLA-2-42:RR:NC:3:353 J82052
Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place
Suite C
San Diego, Ca 92126
RE: The tariff classification of pet costumes from China, Hong Kong and Vietnam.
Dear Ms. Perry:
In your letter dated March 12, 2003, you requested a tariff classification ruling.
You have submitted five samples of costumes for dogs. Style 203-1007 (38001) Santa Suit Dog features a coat type garment with opening on the dog’s back that fastens with hook and loop tab closures and fake fur trim on the neck, legs, and bottom. The style also has a Santa hat that attaches to the dog’s head by means of an elasticized band. Style 203-999 (38019) Bandit Dog features a lined cape type garment that ties around the dog’s neck and a “gaucho style” bandit hat that attaches to the dog’s head by means of an elasticized band. Style 203-1092 (38028) King Dog features a cape type garment with that fastens around the dog’s neck and is secured with a hook and loop closure. The cape is trimmed with fake ermine fur. The costume also has a crown that attaches to the dog’s head by means of an elasticized band. Style 203-895 (38011) Ho Dog features a dress type garment that has a full opening that is secured by a hook and loop closure on the underside of the dog. Style 203-742 (38037) Agent Frank features a garment that resembles a business suit and is secured by a tie around the neck and a full opening with hook and loop tab closures. The costume also features a band that resembles a watch that is worn on the dog’s leg.
The applicable subheading for all submitted styles will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), 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.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division