The tariff classification of a dog vest from China, Taiwan, or the Phillippines.

PD B82602 March 26, 1997 CLA-2-42:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 4201.00.6000 Stearns Manufacturing Co. P.O. Box 1498 St. Cloud, MN 56302 Attention: Michael D. Grupa RE: The tariff classification of a dog vest from China, Taiwan, or the Phillippines. Dear Mr. Grupa: In your letter dated February 26, 1997, you requested a tariff classification ruling. Descriptive literature and a sample of a "Neoprene Dog Vest," identified as item #FG-22-0582, was submitted for our examination. It is made from four cut panels of cellular neoprene sheeting covered on both sides with knitted man-made fabric. The sections are sewn together to form a vest with neck and front leg openings and a zipper closure along the back. It is intended to cover the dog's trunk area to provide warmth and buoyancy. The applicable subheading for the "Neoprene Dog Vest," will be 4201.00.6000, Harmonized Tariff Schedule of the United States (HTS), 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 3.4 percent ad valorem. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Michael D'Ambrosio Service Port Director St. Albans, Vt.