M81334 M8 Ruling Active

The tariff classification of a plush Christmas pet suit, from China.

Issued March 23, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

Your sample is being returned as requested. The instant sample, style C075DA01301, consists of a Santa Dog Suit, which features a coat type garment having an opening on the back that fastens with button closures. The suit, which is red in color, is adorned with white pom pons and a black belt measuring about 1½" wide. Additionally, there is a Santa hat that attaches to the dog’s head by means of a braided cord having a pom pon affixed to each end. The suit and hat are both constructed, essentially, of a plush pile (textile) material, which is composed of 100% polyester man-made fibers. The suit portion, which fits over the dogs torso area, measures about 17-inches in overall length while the hat measures about 7-inches.

CBP rationale

The applicable subheading for the product will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 M81334 March 23, 2006 CLA-2-42:RR:NC:TA:350 M81334 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plush Christmas pet suit, from China. Dear Mr. Crago: In your letter dated March 9, 2006, you requested a tariff classification ruling. Your sample is being returned as requested. The instant sample, style C075DA01301, consists of a Santa Dog Suit, which features a coat type garment having an opening on the back that fastens with button closures. The suit, which is red in color, is adorned with white pom pons and a black belt measuring about 1½" wide. Additionally, there is a Santa hat that attaches to the dog’s head by means of a braided cord having a pom pon affixed to each end. The suit and hat are both constructed, essentially, of a plush pile (textile) material, which is composed of 100% polyester man-made fibers. The suit portion, which fits over the dogs torso area, measures about 17-inches in overall length while the hat measures about 7-inches. The applicable subheading for the product will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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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