CLA-2-42-CL:PD:FO:CBII:HO2
Mr. Ken August
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Halloween costumes for
pets, from China
Dear Mr. August:
In your letter dated March 18, 1998 you requested a tariff
classification ruling.
You have submitted samples of four styles of Halloween
costumes for pets. The package inserts state that they fit both
dogs and cats. The first is an angel costume, consisting of two
pieces: a headpiece that ties around the pet's neck and has a
halo attached, and wings that tie around the pet's body. The
second is a witch costume, consisting of a witch hat that ties
around the pet's head and a cape that ties around the body. The
third costume is a vampire costume; it has a black cape that goes
around the pet's body, and a medallion that hangs around the
pet's neck. The last item is a devil costume; it has a headpiece
with horns attached that ties around the pet's neck, as well as a
red cape that goes around the body.
The applicable subheading for this item 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 cloths,
saddle bags, dog coats and the like), of any material: other.
The rate of duty is 3.1%.
Your samples will be returned under separate cover.
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.
Sincerely,
John M. Regan
Service Port Director
Cleveland, Ohio