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N288834 N2 Ruling Active

The tariff classification of dog vests from Vietnam

Issued August 17, 2017 by U.S. Customs and Border Protection.

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N2 N288834 (August 17, 2017)

Tariff classification

HTS codes: 4201.00.6000

Headings: 4201

Product description

Photos and company website descriptions were submitted with your request. Styles 661207, 661208, and 662278 are dog flotation vests constructed of lightweight foam covered with durable nylon. Based on the description information provided from your company website these items are designed with foam for buoyancy, dual reflective stripes for low light visibility (except for #661207), adjustable strap closures which secure around the neck and body, integrated grab handle straps for easy retrieval of one’s pet and a lease attachment. Style 661843 is a vest made of a neoprene construction. It has a 5mm neoprene construction to provide warmth, buoyancy and added protection along the entire length of the neck, chest and belly. It features an adjustable hook and loop closure and two side pockets with supplemental flotation foam. Style 661844 is a dog vest made of neoprene construction. It is designed with the similar features of style 661843, above, but without the side pockets and supplemental flotation foam.

CBP rationale

The applicable subheading for the dog vests 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.

Full text

N288834 August 17, 2017 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Ms. Erin Barclay Cabela’s Inc. One Cabela Drive Sidney, NE 69160 RE: The tariff classification of dog vests from Vietnam Dear Ms. Barclay: In your letter dated August 1, 2017, you requested a tariff classification ruling. Photos and company website descriptions were submitted with your request. Styles 661207, 661208, and 662278 are dog flotation vests constructed of lightweight foam covered with durable nylon. Based on the description information provided from your company website these items are designed with foam for buoyancy, dual reflective stripes for low light visibility (except for #661207), adjustable strap closures which secure around the neck and body, integrated grab handle straps for easy retrieval of one’s pet and a lease attachment. Style 661843 is a vest made of a neoprene construction. It has a 5mm neoprene construction to provide warmth, buoyancy and added protection along the entire length of the neck, chest and belly. It features an adjustable hook and loop closure and two side pockets with supplemental flotation foam. Style 661844 is a dog vest made of neoprene construction. It is designed with the similar features of style 661843, above, but without the side pockets and supplemental flotation foam. The applicable subheading for the dog vests 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. 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 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

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