CLA-2-73:OT:RR:NC:1:117
Mr. Terry McCracken
R.J. McCracken & Son, Inc.
DBA Supply Chain Custom Brokers
4607 44th Street S.E.
Kentwood, Michigan 49512
RE: The tariff classification of parts of a dog kennel from China and Australia.
Dear Mr. McCracken:
In your letter dated December 8, 2008, you requested a tariff classification ruling on behalf of Lee Kennel Manufacturing LLC.
The items you plan to import are described as parts of a dog kennel. The front of the kennel consists of a stainless steel gate frame and wire panel insert, a magna latch and magna latch bracket both made of stainless steel and a handle made of nylon plastic in the shape of a dog bone. The other three sides of the kennel are made of plastic components including decorative panels and extrusions.
The decorative panels are made of polyvinyl chloride (PVC) plastic. These rectangular panels have an openwork surface in the shape of interlocking cut-out dog bones. The dog bone panels will be incorporated into the side and rear panels of the kennel. Plastic extrusions will be used to form the framework of the side and rear kennel panels. The extrusions are made in a single operation in the form of profile shapes, each with a uniform cross-section throughout the length. The floor T extrusions are made of high density polyethylene plastic (HDPE). The H extrusions and the wall T extrusions are made of PVC plastic. Some extrusions will be merely cut to length. Others will be further worked with mitering at the ends.
All of the components are made in China with the exception of the magna latch which is made in Australia. You state that the parts being imported do not represent a complete kennel assembly and that additional US components are necessary to complete the assembly.
The applicable subheading for the stainless steel gate frame and wire panel insert will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures(excluding pre-fabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel, other, other, other, other, other. The rate of duty will be free.
The applicable subheading for the stainless steel magna latch and bracket will be 8302.49.6085, HTSUS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, base metal hat racks, hat-pegs, brackets and similar fixtures, castors with mountings of base metal, automatic door closures of base metal, and base metal parts thereof, other mountings, fittings and similar articles, and parts thereof, other, other, of iron or steel, of aluminum or of zinc, other, other. The general rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the nylon plastic handle will be 3926.90.2500, HTSUS, which provides for other articles of plastics…handles and knobs, not elsewhere specified or included. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the HDPE extrusions that are merely cut to length will be 3916.10.0000, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of ethylene. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the PVC extrusions that are merely cut to length will be 3916.20.0091, HTSUS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the dog bone panels and for the HDPE extrusions and PVC extrusions that are further worked with mitering at the ends will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty 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 http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division