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C84423 C8 Ruling Active

The classification of a dog life jacket from China.

Issued March 10, 1998 by U.S. Customs and Border Protection.

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C8 C84423 (March 10, 1998)

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

The submitted sample referred to as a "Pooch Preserver" is a man-made fiber outer shell with 2 extensions with velcro which is used to attach the preserver around the neck of the dog, webbing straps and plastic buckles which function to hold the preserver in place while the dog is wearing it. There is also a piece of webbing located down the center back of the preserver which functions as a hand grip to aid in pulling the dog from the water. A piece of foam is inserted into the outer shell to give the dog buoyancy when worn. Your sample is returned as requested.

CBP rationale

The applicable subheading for the "Pooch Preserver" 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, kneepads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Other.

Full text

PD C84423 March 10, 1998 CLA-2-42-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Tim Parsons Parsons Trading 1 Sharilyn Lane Novato, CA 94947 RE: The classification of a dog life jacket from China. Dear Mr. Parsons: In your letter dated February 13, 1998 you requested a tariff classification ruling. The submitted sample referred to as a "Pooch Preserver" is a man-made fiber outer shell with 2 extensions with velcro which is used to attach the preserver around the neck of the dog, webbing straps and plastic buckles which function to hold the preserver in place while the dog is wearing it. There is also a piece of webbing located down the center back of the preserver which functions as a hand grip to aid in pulling the dog from the water. A piece of foam is inserted into the outer shell to give the dog buoyancy when worn. Your sample is returned as requested. The applicable subheading for the "Pooch Preserver" 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, kneepads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: Other. The rate of duty will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling should be attached to the entry documents 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. Sincerely, Victor G. Weeren Port Director Boston, MA

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