CLA-2-39:RR:NC:SP:222 I83294
Mr. Paul Vroman
Danzas AEI Intercontinental
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of plastic pet supply products from Canada.
Dear Mr. Vroman:
In your letter dated May 30, 2002, on behalf of your client Royal Alliance Inc., you requested a classification ruling.
You have submitted the following pictures of pet supply products that are made of plastic. Item number one is a doghouse made of 100% molded plastic. The doghouse is molded in uniform colors with extra smooth non-porous surfaces that resist insect nesting. The snap-locks allow for easy disassembly for cleaning. The raised door reduces dampness and air vents provide circulation. The doghouse is available in medium and large sizes.
Item number two is a doghouse door that is made of flexible plastic. It attaches to the doghouse’s door opening to provide protection from the weather. The flexible plastic door will be available in medium and large sizes.
Item number three is a doghouse mat. The outer surface is made of vinyl with a foam core. The mat is placed on the floor of the doghouse to provide the animal with a cushioned place to lie down.
Item number four is a pet carrier made of hard plastic with metal cage doors that contain an easy squeeze latch. Food and water cups are included and the ventilated construction allows for air circulation. This item is designed to transport pets.
Item number five is assorted pet food bowls in several shapes and sizes. The styles include single bowls, twin bowls and self-feeding/watering bowls. The self-fed/watering bowls contain gravity-fed food storage reservoirs and/or a molded receiver for attachment of a water bottle. The water bottle is not included.
The applicable subheading for the plastic doghouse and the plastic pet bowls will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 per cent ad valorem.
The applicable subheading for the plastic doghouse door and the plastic mat will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the plastic pet carrier will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, camera cases and similar containers, other, other, other. The rate of duty will be 20 percent ad valorem.
. 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division