The tariff classification of a dog pack from China

N127438 October 28, 2010 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Joanne Lumas International Pet Supplies and Distribution, Inc. 9125 Rehco Road San Diego, CA 92126 RE: The tariff classification of a dog pack from China Dear Ms. Lumas: In your letter dated October 13, 2010, you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample, identified as PETCO Dog Pack, is a double-sided back pack for dogs. It is composed of 90% polyester and 10% plastic. It features mesh fabric that fits over the back of the dog with two pouches on either side; plus adjustable straps which fasten underneath the dog. The fasteners are covered by flaps with hook and loop closures. Both pouches contain zipper closures and reflective tape. One pouch features an outer mesh pocket and the other pouch contains a waste bag dispenser with a zipper closure. The applicable subheading for PETCO Dog Pack 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 will be 2.8% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division