The tariff classification of dog wearing apparel from Thailand

NY L80198 November 12, 2004 CLA-2-42:RR:NC:3:350 L80198 CATEGORY: Classification TARIFF NO.: 4201.00.6000 William and Apinya Viscome American International Trading Co. Dba Pampet USA 604 West Bay Street Costa Mesa, CA 92627 RE: The tariff classification of dog wearing apparel from Thailand Dear Mr./Ms. Viscome: In your letter of September 22, 2004, you requested an update of ruling NY J81779, dated April 16,2003, to reflect current duty rates. An updated ruling follows. Five samples of dog wearing apparel were submitted with your original request. They were a T-shirt made of polyester/cotton fabric, a ladybug costume made of polyester/cotton fabric, textile dog shoes, polyester sanitary pants, and a denim bandana collar. The applicable subheading for the dog wearing apparel 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 duty rate will be 2.8 % ad valorem. Articles classifiable under subheading 4201.00.6000, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". Articles classifiable under subheading 4201.00.6000, HTS, are not currently subject to any kind of textile quota or visa requirements. Your letter also requests a clarification on the applicability of formal entry requirements for dog wearing apparel shipments over $250.00. For an explanation of Informal Entry Procedures, we refer you to 19 CFR 143.21, and for an explanation of Formal Entry Procedures, we refer you to 19 CFR 143.22 (Customs Regulations). In particular, 19 CFR 143.21(a) states: “The following types of merchandise are among those which may be entered under informal entry…: Shipments of merchandise not exceeding $2,000 in value (except for Articles valued in excess of $250 classified in Sections VII, VIII, XI, and XII; Chapter 94 and Chapter 99, Subchapters III and IV, HTSUS);” Dog wearing apparel is classified under subheading 4201.00.6000, which falls within Section VIII of the HTSUS. If you wish to request a separate ruling covering a specific question on informal/formal entry requirements, please submit your request to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W. (Mint Annex), Washington D.C. 20229. 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