CLA-2-44:OT:RR:NC:2:230
Ms. Laura Friend
Heyneedle
9394 West Dodge Road
Suite 300
Omaha, NE
RE: The tariff classification of wooden pet crates from China
Dear Ms. Friend:
In your letter dated September 19, 2012, you requested a tariff classification ruling.
The ruling was requested on various styles of wooden pet crates. Detailed descriptions and photographs were examined from your website.
Item # DYN021 is described as “Dynamic Accents Burnished Oak End Table Crate” The crate is a rectangular wooden box measuring approximately 27” (L) x 18” to 24” (W) x 24” to 36” (H). The box has a solid wooden top and a medium density fiberboard (MDF) bottom. The side and rear walls consist of solid wooden panels and evenly spaced vertical wooden slats. The hinged front door consists of vertical wooden slats and can be opened inward. The door can be securely closed with an attached metal door latch. You state that the crate is used primarily as a dwelling for a pet but can double as an end table or nightstand.
Item # DYN012 is described as “End Table Crate”. The crate is a rectangular wooden box measuring approximately 27” (L) x 18” to 24” (W) x 24” to 36” (H). The box has a solid wood bottom and top. The side and rear walls consist of solid wooden panels and evenly spaced vertical wooden slats. The hinged front door consists of vertical wooden slats and can be opened inward and outward. The door can be securely closed with an attached metal door latch. You state that the crate is used primarily as a dwelling for a pet but can double as an end table or nightstand.
Item # DYN028 is described as “Medium End Table Crate”. The crate is a rectangular wooden box measuring approximately 24” to 36” (L) x 18” to 24” (W) x 26” (H). The box has a solid wood top and MDF bottom. The side and rear walls consist of solid wood panels and evenly spaced vertical slats. The hinged front door consists of vertical wooden slats and can be opened inward and locked using the attached metal latch. You state that the crate is used primarily as a dwelling for a pet but can double as an end table or nightstand.
Item # DEN001 is described as “Mahogany TownHaus”. The crate is a rectangular wooden box measuring approximately 22 ½” to 41” (L) x 19 ½” to 26” (W) x 22 ½” to 34” (H). The box has a solid wood bottom and top. The side and rear walls consist of solid wood panels, each with a single horizontal slot cut-out along the top edge. The hinged front door has a slatted panel that can be removed. The door can be securely closed by the attached metal clasp. You state that the crate is used primarily as a dwelling for a pet but can double as an end table or nightstand.
Item # DEN002 is described as “Espresso TownHaus”. The crate is a rectangular wooden box measuring approximately 22 ½” to 42” (L) x 19 ½” to 26” (W) x 22 ½” to 34” (H). The box has a solid wood bottom and top. The side and rear walls consist of solid wood panels, each with a single horizontal slot cut-out along the top edge. The hinged front door has a slatted panel that can be removed. The door can be securely closed by the attached metal clasp. You state that the crate is used primarily as a dwelling for a pet but can double as an end table or nightstand.
In your letter, you suggest 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), as a potential classification for the pet crates. However, based on HQ Ruling 089558, wooden pet crates that double as end tables are not classified in chapter 94, HTSUS. Furniture classified in Chapter 94 is specifically limited to items used by humans.
The wooden pet crates are not classifiable in heading 4420, HTSUS, as they are neither small articles of cabinetwork nor small furnishing goods, and are not akin to the exemplars set forth in the Explanatory Notes to heading 4420.
The applicable subheading for the wooden pet crates, described above, will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: 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/.
We are returning your request for a classification ruling regarding item # PIL036- “Habitat-n-Home InnPlace Crate/Table” as additional information is required in order to issue a ruling.
Provide a value breakdown of all materials.
Provide the percentage breakdown of wood fiber and polymers in the structural materials.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division