CLA-2-42:RR:NC:3:353 J82049
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 203-1002 (38020) House Frau Dog features a house dress type garment and a wig with curler and bow that attaches to the dog’s head by means of an elasticized band. Style 203-905 (38018) Bride Dog features a bridal type dress that has a full opening that is secured by hook and loop tab closures on the underside of the dog and a bridal headpiece and veil that attaches to the dog’s head by means of an elasticized band. Style 203-997 (38008) Devil Dog features a cape type garment with a sequined collar that fastens around the dog’s neck and is secured with a hook and loop closure. The costume also has devil ears that attach to the dog’s head by means of an elasticized band. Style 203-1091 (38035) Princess Dog features a cape type garment that ties around the dog’s neck and a conical princess hat that attaches to the dog’s head by means of an elasticized band. Style 203-669 (38012) Flapper Dog features a sequined flapper type dress that has fringe at the end and a full opening that is secured by hook and loop closure on the underside of the dog. The costume also features a headband made adjustable by a hook and loop closure. The headband has a feather and attaches to the dog’s head by means of an elasticized band.
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