I always put the harness on first and then the coat over, as I don't like the way harnesses look over coats, and I want to be sure the harness is secure enough that I could pull my pup up by it if need be in an emergency.
I always specifically look for coats with holes for harnesses (and make my own dog sweaters with holes for them too). I did buy one coat that was just so cute I couldn't resist, and it didn't have a hole for the harness in it, so I had my mum make a button hole in it with her sewing machine. (I have a sewing machine, but straight & zigzag are my limits and I wanted it to look neat as you see it on top of the coat.)
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