CLA-2-39:OT:RR:NC:N4:422
Mr. R.A. Huff
Etna Worldwide Co
99 Madison Ave
11th Floor
New York, NY 10016
RE: The tariff classification of a plastic foldaway pet ramp from China
Dear Mr. Huff:
In your letter dated April 18, 2016, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Foldaway Pet Ramp, Item No. 4783. This item is made of polypropylene (PP) plastic material. When this item is unfolded it measures approximately 59” in length by 15.5” in width. The item appears to be comprised of four sections that fold together when not in use and when so folded, the height of the folded item is approximately 16.5” which is the length of one section. The depth of the four sections folded together measures approximately 7.75” and there is an attached handle that when folded is situated at the top of the folded item for ease of carrying. When unfolded, this item is designed to be situated on an incline to allow a pet to gain easy access to a vehicle.
You have suggested that this item is correctly classified in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics. However, we do not agree that tis item is correctly classified in that subheading because this item is an all-purpose ramp that can be used by pets to access higher surfaces, whether in the household or elsewhere.
The applicable subheading for Item No. 4783 will be 3926.90.9995, HTSUS, which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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 https://hts.usitc.gov/current.
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 Gary Kalus at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division