CLA-2-44:OT:RR:NC:2:230
Ms. Kim Young
BDP International, Inc.
2929 Walker Rd. NW, 2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of a multi-level lounger from China.
Dear Ms.Young:
In your letter dated October 30, 2009 you requested a tariff classification ruling.
The ruling was requested on a multi-level lounger UPC# 030172057465. A sample of the product was submitted for our review. The sample will be returned to you as requested. The product is a three level wood constructed, carpet covered structure for use by cats for scratching, playing, climbing, and sleeping. The product measures approximately 50cm x 50cm x 106cm. The base level consists of particle board completely covered by a textile material. Affixed to the base is a plastic branch covered by textile material with four hanging textile cat toys. The middle and top level are supported by a total of four cardboard tubes covered with woven bamboo. The middle level contains two particle boards on each side that supports a hanging textile material for use by cats for playing or sleeping. The top level contains a curved particle board that is covered by textile material with one hanging textile cat toy affixed underneath the top level. The top level is for use by cats for sleeping or playing.
The multi-level lounger is a composite good made up of different components. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject multi-level lounger is imparted by the wood base that supports the bamboo scratching posts, which support the middle and top levels that are constructed of particle board and textile material. The particle board is the main structural material and allows the item to function as a multi-level lounger.
The applicable subheading for the multi level lounger will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: other. The rate of duty will be 3.3 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division