The Empire State’s landmark “Puppy Mill Pipeline Act” outlawed the sale of dogs, cats and rabbits in pet shops last December.

But at Tiny Cuties NYC at 28th Street and 36th Avenue in Astoria, customers can still pick up the latest designer canine cross from Taiwan — a miniature “Pomchi,” or Pomeranian chihuahua mix, for $7,800; or a palm-sized “Maltipom,” a cross between a Maltese and Pomeranian, for $8,800; or a teacup “Pomapoo,” a Pomeranian poodle mix, for $9,800, according to the selection currently available for purchase on the business’ flashy website.

The prize pooch on offer is Miffy, a “micro teacup” white poodle that promises to be only 2.2 pounds fully-grown, selling for an eye-watering $38,000, an undercover reporter posing as a potential customer found.

The business is run out of a living room that boasts a fish tank, a half-dozen Louis Vuitton and Hermes purses neatly displayed on a shelf, and photos of owner Jenny Tsai in a pink gown with some of the tiny pups.

It was found through a simple Google search for “puppies for sale NYC,” coming up in the top local results.

Tsai — who showed an 8-month-old, 3-pound Maltipom named Herbie to The Post, and even let the reporter pet it — said she keeps a stable of dogs in the back of the two-bedroom home. Their loud barking could be heard from the street.

“We have 35 puppies here,” Tsai bragged over the yipping and yapping . “And we have another 30 in Taiwan.”

“My family has a kennel in Taiwan,” said Tsai, adding that the dogs are shipped when they reach 6-months-old.

“We’ve sold more than 600 dogs,” she claimed.

“The mom only has one puppy at a time,” she continued. “Because if they have two, one will not survive. They have a C-section, so they are very valuable.”

“Size is the number one factor,” explained Tsai, who said the smaller the miniature pup, the higher the price. At that size, “it’s a miracle basically” that they’re alive, she said.

She also explained that some form of patellar luxation – a dislocation of the kneecap – is “normal” and happens to 90% of their teacup puppies, and advised the tiny dogs steer clear of sudden movements.

“The kneecap is not too strong. It’s just too small to fit everything inside,” she said. “You want to prevent him from jumping. He can run in a flat place but not jumping too much.”

She also explained that some form of patellar luxation – a dislocation of the kneecap – is “normal” and happens to 90% of their teacup puppies, and advised the tiny dogs steer clear of sudden movements.

“This is the new designer breed,” said Tsai of the Herbie the Maltipom. “We do our own R&D, so we come out with all kinds of breeds. They’re all tiny and cute, it’s just a unique mix.”

“Our clients, they want a tiny dog . . . something they can put in a Birkin and travel around the world,” she added.

Brian Shapiro, New York State director of the nonprofit Humane World for Animals, was horrified by The Post’s encounter.

“I’ve never heard anything so absurd,” he said.

“This this is a big money big business with signs of puppy mill cruelty behind it,” said Shapiro.

“This is just baffling my mind because I’ve never heard of such intense breeding that ends up in such a horrific physical place for an animal . . . It’s almost like you’re mutating these animals into something so unnatural.”

After the visit, The Post confronted the owner. She denied running a puppy mill.