The tariff classification of a dog "Playpack" from China

NY I85813 September 18, 2002 CLA-2-42:RR:NC:3:353 I85813 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Nancy C. Kerrigan Cloth Design Company 43 Eaton Avenue Woburn, MA 01801 RE: The tariff classification of a dog “Playpack” from China Dear Ms. Kerrigan: In your letter dated August 30, 2002 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, identified as a dog Playpack, is a small backpack for dogs with accessories. It measures approximately 11” x 5 ¼”and is constructed of cotton polyester fabric. There are two center-facing open nylon mesh pockets with elastic bands on both ends of the top. Hook and loop fasteners secure the mesh pockets. One pocket contains a small plastic saucer (“flipper sipper”) and the other one contains disposable plastic waste bags with a holder. A fitted mesh bag in the center of the bag’s top holds a small plastic water bottle. The rear of the bag has a storage pocket with hook and loop closure for personal effects and/or dog treats. A tennis ball is also included. Nylon piping provides a decorative edge around the outer edge of the item. The top of the pack also features a decorated plush lining. Adjustable webbed nylon straps with plastic sliding fasteners are attached to the pack in order to secure it around the dog’s body and neck. You have advised this office by phone that the article will be presented packed ready for retail sale without additional packaging or repackaging. The dog “Playpack” consists of at least two different articles which are, prima facie, classifiable in different headings and are put up together to carry out a specific activity, that is dog walking/exercising. The item is considered “goods put up in sets for retail sale.” The set derives its essential character from the dog backpack. The applicable subheading for the dog Playpack 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 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