CLA-2-44:OT:RR:NC:N4:434
Ms. Paula Connelly
Sandler, Travis & Rosenberg, P.A.
100 Trade Center, Suite G-700
Woburn, MA 01801
RE: The tariff classification of reptile enclosures from China
Dear Ms. Connelly:
In your letter, dated January 5, 2023, you requested a tariff classification ruling on behalf of Zen Habitats. Product information and photos were submitted for our review.
The products under consideration are reptile habitat enclosures designed for housing a pet reptile, primarily for use in one’s home. Item numbers MRDN4X2X2WOOD and 4X2X2REWDPNL each measure 4’ x 2’ x 2’. They are constructed of medium density fiberboard (MDF) panels that are laminated on both sides with bamboo veneers. The enclosures also feature aluminum framing and a clear acrylic front panel/door for viewing the animal. You state that the enclosures are primarily intended to be placed on the ground but can also be stacked.
In your request, you suggest classification under subheading 9403.82.0015, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Other furniture and parts thereof, Furniture of other materials, including cane, osier, bamboo and similar materials: Of bamboo: Other household…” We disagree. CBP has a long history of limiting furniture in chapter 94, HTSUS, to articles that are used by humans and otherwise meet the definition of furniture. In HRL 086503, dated March 29, 1990, we ruled that carpet-covered wood structures for cats are not classified as furniture in chapter 94, HTSUS, but as other articles of wood in heading 4421, HTSUS. In HRL 089558, dated July 2, 1991, we stated that “furniture is specifically limited to such items used by humans." Hence, we classified dog beds comprised of a steel structure with a fabric covering as a household article of iron or steel in heading 7323, HTSUS. In NYRL N273696, dated April 7, 2016, we ruled that a Wood Adirondack Pet Chair is not classified as furniture in chapter 94, HTSUS, but as an other article of wood in heading 4421, HTSUS. Most recently, in NYRL N323766, dated January 21, 2022, we ruled that various pet beds are not furniture in chapter 94, HTSUS, but other articles of wood in heading 4421, HTSUS.
Further, the Explanatory Notes (ENs) to the HTSUS, which constitute the official interpretation of the tariff at the international level, specifically include animal enclosures of wood in heading 4421, HTSUS. The ENs to heading 4421, HTSUS, state that this heading includes “Rabbit hutches, hen-coops, bee-hives, cages, kennels…”
Therefore, the applicable subheading for the reptile enclosures will be 4421.91.9880, HTSUS, which provides for “Other articles of wood: Other: Of bamboo: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.91.9880, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, as well as subheading 4421.91.9880, 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, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division