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L89935 L8 Ruling Active

The tariff classification of four pet costumes, from China.

Issued January 30, 2006 by U.S. Customs and Border Protection.

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L8 L89935 (January 30, 2006)

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

You submitted four representative samples, which were identified as follows: Style 13235 (Ghost pet costume), Style 13236 (Vampire pet costume), Style 13237 (Devil pet costume) and Style 13222 (Pirate pet costume), respectively. As the name of each costume suggests, each costume depicts a caricature or theme, which when displayed on the animal, would be readily recognizable. The costumes for all four of these caricatures are fashioned out of 100% polyester or nylon knitted and/or woven fabrics and may consist of two or three separate components. Some contain accouterments such as headbands, buttons and Velcro closures. They are all quite colorful and are available in sizes Small, Medium and Large.

CBP rationale

The applicable subheading for the four costumes 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.

Full text

NY L89935 January 30, 2006 CLA-2-42:RR:NC:TA:350 L89935 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of four pet costumes, from China. Dear Ms. Williams: In your letter dated January 19, 2006, you requested a tariff classification ruling. You submitted four representative samples, which were identified as follows: Style 13235 (Ghost pet costume), Style 13236 (Vampire pet costume), Style 13237 (Devil pet costume) and Style 13222 (Pirate pet costume), respectively. As the name of each costume suggests, each costume depicts a caricature or theme, which when displayed on the animal, would be readily recognizable. The costumes for all four of these caricatures are fashioned out of 100% polyester or nylon knitted and/or woven fabrics and may consist of two or three separate components. Some contain accouterments such as headbands, buttons and Velcro closures. They are all quite colorful and are available in sizes Small, Medium and Large. The applicable subheading for the four costumes 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%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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