CLA-2 CO:R:C:G 086503 RFC
TARIFF No.: 4421.90.9040
Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
4950 Gateway East
P.O. Box 144
El Paso, TX 79942
RE: Wood-constructed, carpet-covered cat structures
Dear Mr. Seley:
This ruling letter is in response to your request of January
29, 1990, on behalf of Pacific Coast Pets of Rialto, California,
concerning classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), for wood-constructed,
carpet-covered cat structures. The goods are produced in Mexico.
FACTS:
The goods consist of wood-constructed, carpet-covered
structures for use by cats for scratching, sleeping, and
residing.
ISSUE:
Whether wood-constructed, carpet-covered structures for use
by cats should be classified as "furniture" or as "other articles
of wood" under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states, in
part, that for "legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."
In the instant case, the above-described goods consist of
wood-constructed, carpet-covered structures for cats. Chapter 44
of the HTSUSA provides for the classification of "wood and
-2-
articles of wood." Moreover, the Explanatory Notes to Heading
4421 ("other articles of wood"), list as examples of goods
included within the heading, pet- or animal-related articles
similar to the above-described goods (e.g., rabbit-hutches, hen-
coops, bee-hives, cages, kennels). Therefore, the above-
described goods are properly classified as "other articles of
wood" in Heading 4421.
The above-described goods would not be classified as
"furniture" in chapter 94 of the HTSUSA because furniture is for
use by humans rather than by pets or animals, and consists of
articles, such as tables, chairs, bedsteads, desks, and cabinets,
required for use or ornament in a house, office or the like. See
The Random House Dictionary of the English Language 575 (1983);
see also general note (4)(A) to Explanatory Notes to chapter 94,
HTSUSA (furniture means "any 'movable' articles...which have the
essential characteristic that they are constructed for placing on
the floor or ground, and which are used, mainly with a
utilitarian purpose, to equip private dwellings, hotels,
theatres, cinemas, offices, churches, schools, cafes,
restaurants...").
HOLDING:
The above-described goods are classified under subheading
4421.90.9040, HTSUSA, which provides for other articles of wood:
other: other: other.
Sincerely,
John Durant, Director
Commercial Rulings Division