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