9902.12.35 - Life jackets designed for pets, such jackets of neoprene and ripstop fabrics and with attached reflectors and handles (provided for in subheading 4201.00.60)

This HTS classification, 9902.12.35, specifically covers life jackets designed for pets. These garments are characterized by their construction from neoprene and ripstop fabrics, and feature the inclusion of attached reflectors and handles, elements that enhance their functionality for animal safety and handling. The parenthetical notation "(provided for in subheading 4201.00.60)" indicates that while this temporary provision exists, the underlying permanent classification for animal clothing and equipment is found in Chapter 42.

As a temporary provision within Chapter 99, this classification operates outside the main chapters of the Harmonized Tariff Schedule. Its siblings at the Chapter 99 level are also temporary measures, such as those related to trade agreements or agricultural adjustment legislation. Therefore, unlike sibling categories found in product-oriented chapters (e.g., Chapter 1 for live animals), 9902.12.35 distinguishes itself by addressing a specific, temporary import condition rather than a broad product group. The core purpose of this classification is to manage the importation of these particular pet safety devices under a specific regulatory framework.

Since HTS 9902.12.35 is a leaf node, there are no further subcategories. This means that any import of pet life jackets fitting the description of neoprene and ripstop construction with reflectors and handles will fall directly under this code, provided the temporary legislation remains in effect. When classifying, attention should be paid to the materials and integrated features as described to ensure accurate application of this provision.