The tariff classification of two pet hats, from China.

NY K86443 June 7, 2004 CLA-2-42:RR:NC:TA:350 K86443 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Lisa Y. Vega-Pravato Walt Disney Parks & Resorts, LLC Post Office Box 10000 Lake Buena Vista, FL 32830-1000 RE: The tariff classification of two pet hats, from China. Dear Ms. Vega-Pravato: In your letter dated May 28, 2004, you requested a tariff classification ruling. The supplier is Dream Inko. Co., Ltd., China. Two representative samples were submitted which were identified as styles 174-03304 (Pet Birthday Hat) and 174-03303 (Pet Xmas Tree Hat), respectively. Both items consist of pet novelty hats. They are constructed from knit, pile and woven materials composed of 100% polyester man-made fibers. Style 174-03304 is fashioned in the motif of a birthday cake having a red brim and three candles on top. Style 174-03303 is fashioned in the shape of an Xmas Tree having a gold star on top and several sewn on decorations. These two hats include a chinstrap to facilitate the placement over the head of one’s pet. The applicable subheading for the two pet hats 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 2.8%. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division