CLA-2-42:OT:RR:NC:TA:348

Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a dog sweater from China.

Dear Mr. Crago-Edwards:

In your letter dated July 1, 2009, you requested a classification ruling.

The submitted samples, identified as Style A056NA00442 are dog sweaters. They are composed of 100% polyester knit fabric. The sweaters have a faux fur trim hood; cuffs trimmed with faux fur; rib-knit at the waist; full front opening secured with three hook and loop closures. The samples are being returned to you as requested.

The applicable subheading for Style A056NA00442 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 cloths, saddle bags, dog coats and the like), of any material, other. The duty rate will be 2.8%.

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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division