CLA-2-42:OT:RR:NC:TA:348
Mr. Michael Roybal
Roybal Global
8712 Canyon Drive
Dallas, Texas 75209
RE: The tariff classification of pet costumes from China
Dear Mr. Roybal:
In your letter dated November 14, 2007, on behalf of your client PETCO Animal Supplies, you requested a tariff classification ruling.
The submitted samples were identified as Item #1060988 Construction Dog Pet Costume, Item #1060929 Police Dog Pet Costume, Item #1061100 Pet Headband(Dog Bone) and Item #1061127 Pet Headband (Arrow).
Item #1060988 consists of a two-piece plastic coated polyester cape and hat dog costume. The cape has three plastic coated foam tools (hammer, wrench and screwdriver) sewn on to the tool belt area. The cape can be fastened to a dog by two strips of plastic coated polyester containing Velcro located on the underside of the cape.
Item #1060929 consists of a two piece plastic coated polyester cape and hat dog costume. The cape has a removable plastic coated foam pair of handcuffs held in place by a belt loop and a plastic coated foam gun which is sewn into a plastic holster. The cape can be fastened to a dog by two strips of plastic coated polyester containing Velcro located on the underside of the cape.
Item #1061100 consists of a fabric/felt covered headband containing two halves of a plastic fabric/felt covered dog bone to be worn by a dog as a novelty headband.
Item #1061127 consists of a fabric/felt covered headband containing two halves of a plastic fabric/felt covered arrow (arrowhead and nock) to be worn by a dog as a novelty headband.
The applicable subheading for Item Numbers 1060988, 1060929,1061100 and 1061127 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 rate of duty will be 2.8%.
While you suggest tariff classification in tariff heading 9505…, this would not be correct. The Explanatory Notes to this subheading state that costumes of textile (if well made) are classifiable in chapters 61 and 62. This implies, therefore, that the costumes of 9505 are for people (not animals) only, as would be the costumes of chapters 61 and 62. Therefore, costumes designed for wear by animals are not classifiable in either chapter 61, 62 or 95.
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