J82050 J8 Ruling Active

The tariff classification of pet costumes from China, Hong Kong and Vietnam.

Issued March 31, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

You have submitted five samples of costumes for dogs. Style 203-1005 (38047) Fireman Dog features a coat type garment with opening on the dog’s underside that fastens with hook and loop closure. The style also has a Fireman hat that attaches to the dog’s head by means of an elasticized band. Style 203-099 (38035) Angel Dog features marabou trimmed angel wings that fasten on the dog by means of elasticized straps and a halo that attaches to the dog’s head by means of an elasticized band. Style 203-1094 (38030) Ballerina Dog features a tutu type garment and a crown that attaches to the dog’s head by means of an elasticized band. Style 203-8984A (38049) Tiki Girl Dog features a hula skirt type garment, a bikini bra type garment that ties on the dog and a lei. Style 203-898 (38009) Tiki Fun Dog features a Hawaiian shirt type garment with a hula skirt end that fastens with hook and loop tab closures and a lei.

CBP rationale

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.

Full text

NY J82050 March 31, 2003 CLA-2-42:RR:NC:3:353 J82050 CATEGORY: Classification TARIFF NO.: 4201.00.6000 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 203-1005 (38047) Fireman Dog features a coat type garment with opening on the dog’s underside that fastens with hook and loop closure. The style also has a Fireman hat that attaches to the dog’s head by means of an elasticized band. Style 203-099 (38035) Angel Dog features marabou trimmed angel wings that fasten on the dog by means of elasticized straps and a halo that attaches to the dog’s head by means of an elasticized band. Style 203-1094 (38030) Ballerina Dog features a tutu type garment and a crown that attaches to the dog’s head by means of an elasticized band. Style 203-8984A (38049) Tiki Girl Dog features a hula skirt type garment, a bikini bra type garment that ties on the dog and a lei. Style 203-898 (38009) Tiki Fun Dog features a Hawaiian shirt type garment with a hula skirt end that fastens with hook and loop tab closures and a lei. 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

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