The tariff classification of a pet carrier from China.

NY H84417 August 14, 2001 CLA-2-42:RR:NC:TA:341 H84417 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Tim Parsons Parsons Trading 5 Thunderbird Drive Novata, CA 94949-5883 RE: The tariff classification of a pet carrier from China. Dear Mr. Parsons: In your letter dated July 28, 2001, on behalf of P&T Designs, you requested a tariff classification ruling for a pet carrier. The sample submitted, no style number indicated, described as a "Pet Cart", is a pet carrier manufactured of an exterior surface of polyvinyl chloride (PVC) sheeting. The bag has open PVC ventilation panels on three sides and top of the carrier. The item has a padded bottom and a textile zippered top closure. It is designed with wheels on the bottom to be pulled by means of a dog-leash type strap. Your sample is being returned as requested. The applicable subheading for the dog carrier will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 18.3 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 Kevin Gorman at 212-637-7091.     Sincerely,     Robert B. Swierupski Director, National Commodity Specialist Division