CLA-2-63:OT:RR:NC:N3:351
Mr. Troy Clarke CBT International Inc. 249 East Ocean Blvd Long Beach, CA 90802
RE: The tariff classification of a pet carrier from China
Dear Mr. Clarke:
In your letter dated February 10, 2022, you requested a tariff classification ruling on behalf of your client, Overland LLC. A sample was provided and sent to the laboratory for analysis and will be retained for reference purposes.
The sample, described as “Mobile Dog Gear,” is a textile pet carrier intended to transport small pets while hiking, shopping, or walking. The pet carrier is designed like a backpack with padded, adjustable shoulder straps. The pet carrier is composed of three layers: a 100 percent polyester woven face fabric coated with acrylic; a polyethylene plastic foam middle layer, and a 100 percent polyester woven lining fabric coated with acrylic. The pet carrier measures 15 ¾ inches in length by 11 ¾ inches in width by 17 inches in height. The interior consists of a single, lined compartment with a removable mat made of polyvinyl chloride (PVC) and a removable 7-inch diameter polyethylene terephthalate (PET) bubble window. The window contains three holes and can be replaced with a polyethylene (PE) plastic vent. The lining contains an all-over design featuring a paw print, a dog bone and the “Mobile Dog Gear®” logo. The interior is accessible by means of two zippered side openings and a partially zippered front opening. Each of the side openings contain a 11 inch in length by 10 ¼ inch in width window composed of PVC coated 100 percent polyester mesh fabric and a lower zippered pocket with an external open mesh pocket. The pet carrier also features a bone shaped leather name tag attached to a woven webbing handle located at the top of the bag; a “Mobile Dog Gear®” logo printed on the back of the name tag and on the front panel; and three one-inch diameter grommets for air circulation located on the bottom of the front panel.
You have suggested that the “Mobile Dog Gear” should be classified under heading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division