CBP Ruling R03796 — The tariff classification of a dog vest, from Japan.

Tariff classification

Headings: 4201

Product description

The subject item, as depicted in your correspondence, consists of a product described as a “Cool Vest” for use by a dog. Specifically, it consists of an outer layer composed of 100% polyester material, an inner layer consisting of 60% rayon, 30% acrylic and 10% polyester man-made fibers, and a lining material composed of nylon and polyurethane resin. Additionally, there are Velcro straps and ties, which are used to secure the item around the dog’s neck and chest area. This vest is prepared by first soaking it in water down to the inner layer before placing it around the dog’s torso or chest area. Ideally, this vest will now protect the dog from the sun’s rays as well as the reflected heat radiating up from the ground or paved street. This vest will be imported in five different sizes as follows: Mini Dachshund, Extra Small, Small, Medium and Large.

CBP rationale

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

Full text

NY R03796 April 27, 2006 CLA-2-42:RR:NC:TA:350 R03796 CATEGORY: Classification TARIFF NO.: 4201.00.6000 Mr. Naoko Honda Gramercy Distribution Inc. 321 East 22nd Street New York, NY 10010 RE: The tariff classification of a dog vest, from Japan. Dear Mr. Honda: In your letter dated April 22, 2006, you requested a tariff classification ruling. The subject item, as depicted in your correspondence, consists of a product described as a “Cool Vest” for use by a dog. Specifically, it consists of an outer layer composed of 100% polyester material, an inner layer consisting of 60% rayon, 30% acrylic and 10% polyester man-made fibers, and a lining material composed of nylon and polyurethane resin. Additionally, there are Velcro straps and ties, which are used to secure the item around the dog’s neck and chest area. This vest is prepared by first soaking it in water down to the inner layer before placing it around the dog’s torso or chest area. Ideally, this vest will now protect the dog from the sun’s rays as well as the reflected heat radiating up from the ground or paved street. This vest will be imported in five different sizes as follows: Mini Dachshund, Extra Small, Small, Medium and Large. The applicable subheading for the vest 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 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 http://www.usitc.gov/tata/hts/. 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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