CLA-2-73:OT:RR:NC:N4:422
Mr. R.A. Huff
Etna Products Co. Inc.
99 Madison Ave 11th Floor
New York, NY 10016
RE: The tariff classification of a steel wire pet pen with a textile cover from China
Dear Mr. Huff:
In your letter dated March 4, 2016, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Fold-A-Way Pet Pen with Shade Cover, Item No. 4917. The pen is basically an open top cage that is made of steel wire. It has a steel wire door that has slide lock bolts. Included with the item is a water-resistant shade cover that is made of polyester textile material and is designed to attach to the top of the pen by a hook and loop closure. The Pet Pen measures approximately 48” by 48” by 24” in height and is assembled from panels that each measure approximately 24” wide by 24” in height. Two or more Pet Pens can be assembled together to increase the size.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The polyester cover is an option and therefore performs a subordinate role to the steel wire cage that performs the primary role of keeping the pet safe and secure. Therefore, it is the opinion of this office that the steel wire panels provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item No. 4917 will be 7323.99.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of…steel…: other: other: not coated or plated with precious metal: other: other…gates for confining children or pets. The rate of duty will be 3.4 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 Gary Kalus at gary.kalus@ cbp.dhs.gov.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division