The tariff classification of Halloween costume for pets, from China.

N006583 February 14, 2007 CLA-2-42:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Lorraine Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Halloween costume for pets, from China. Dear Ms. Aldinger: In your letter dated February 1, 2007, you requested a tariff classification ruling. You have submitted the sample, Witch Doggie Dress-Up (item # 951409). The witch costume consists of two pieces: a headpiece that ties around the pet's neck, and a cape that ties around the pet's body. The package insert states that it fits both dogs and cats. The applicable subheading for the costume 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 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 the 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division