L81635 L8 Ruling Active

The tariff classification of a pet coat, from India.

Issued January 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

The instant sample, as described in your letter, consists of a pet coat which you designated with style #D-1B. Specifically, it is constructed from a woven patchwork fabric, which is composed of varying amounts of silk, metallic fabric, rayon, polyester and cotton fibers. This coat is designed to be placed around the torso area of the respective pet (likely a dog) and will be secured with the various metal snaps, attached belt, and velcro-like closures. You mention in your correspondence that this particular coat is designed to match a woman’s handbag, belt and jacket which are being addressed under separate cover.

CBP rationale

The applicable subheading for the pet coat 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 bags, dog coats and the like), of any material.

Full text

NY L81635 January 6, 2005 CLA-2-42:RR:NC:TA:350 L81635 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Gerard F. Brady Queue Enterprises Incorporated P.O. Box 972 J.F.K. Jamaica, NY 11430-0972 RE: The tariff classification of a pet coat, from India. Dear Mr. Brady: In your letter dated December 27, 2004, on behalf of Indigo Moon, New York, NY, you requested a tariff classification ruling. The instant sample, as described in your letter, consists of a pet coat which you designated with style #D-1B. Specifically, it is constructed from a woven patchwork fabric, which is composed of varying amounts of silk, metallic fabric, rayon, polyester and cotton fibers. This coat is designed to be placed around the torso area of the respective pet (likely a dog) and will be secured with the various metal snaps, attached belt, and velcro-like closures. You mention in your correspondence that this particular coat is designed to match a woman’s handbag, belt and jacket which are being addressed under separate cover. The applicable subheading for the pet coat 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 bags, dog coats and the like), of any material. The rate of duty will be 2.8% 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 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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