The tariff classification of pet costumes from China, Hong Kong, and Vietnam

N321220 September 17, 2021 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4201.00.6000; 9903.88.03 Frank D. Gomez World Exchange, Inc. 11205 S. La Cienega Blvd Los Angeles, CA 90045 RE: The tariff classification of pet costumes from China, Hong Kong, and Vietnam Dear Mr. Gomez: In your letter dated August 25, 2021, you requested a tariff classification ruling on behalf of your client, California Costume, Inc. Samples were submitted. They will be returned to you under separate cover. The submitted samples, item number PET20179 and item number PET20166 are pet costumes constructed of 100% man-made synthetic polyester knitted fabric. Each item will be imported in four sizes: extra small, small, medium, and large. Item PET20179 is designed to be fitted over the torso of the pet and provides the appearance of a U.S. mail carrier. It includes a shirt with attached arms, a cap, and a cardboard mailbox. Item PET20166 is designed to be fitted over the head of the pet, consists of a head piece that looks like a lion’s mane, and is intended to give the pet the appearance of a lion. The applicable subheading for the pet costumes 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 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4201.00.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4201.00.6000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 https://hts.usitc.gov/current. 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division