The tariff classification of a pet hat and collar set from China.

N216577 May 17, 2012 CLA-2-42:OT:RR:NC:3:348 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Aaron Cullen Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a pet hat and collar set from China. Dear Mr. Cullen: In your letter dated April 27, 2012, on behalf of your client CVS/Pharmacy, you requested a tariff classification ruling. The samples are being returned to you as requested. Item # 700306-1, Pet Santa Hat and Collar Set, is a textile costume for an animal. As the name of the costume suggests, the costume depicts a caricature theme, which when displayed on the animal will be readily recognizable. Item # 700306-2, Pet Reindeer Antler and Collar Set, is a textile costume for an animal. As the name of the costume suggests, the costume depicts a caricature theme, which when displayed on the animal will be readily recognizable. The applicable subheading for Item # 700306-1 and 700306-2 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, Thomas J. Russo Director National Commodity Specialist Division