The tariff classification of a pet flotation from Taiwan.

N139859 January 14, 2011 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Shay O’Reilly West Marine 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of a pet flotation from Taiwan. Dear Mr. O’Reilly: In your letter dated December 21, 2010, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a pet flotation device. The article provides flotation assistance and swimming endurance in the event of an accidental submersion or a water emergency. It is made of 100 percent nylon woven fabric designed with flotation PVC foam sewn into the fabric. The device features: a handler’s strap, a plastic D-ring to attach a leash or tether, adjustable straps with buckles and a zipper closure along the back. The applicable subheading for the pet flotation device 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division