Application for Further Review of Protest No. 2704-19-103177; Classification of pet carriers

U.S. Customs and Border Protection HQ H313073 November 30, 2020 OT:RR:CTF:CPMM H313073 KSG CATEGORY: Classification TARIFF NO.: 6307.90.98; 3926.90.9990 Port DirectorU.S. Customs and Border ProtectionLos Angeles/ Long Beach Seaport 301 East Ocean Blvd. Suite 1400 Long Beach, CA 90802 Attn:    Magdamari RodriguezRE:     Application for Further Review of Protest No. 2704-19-103177; Classification of pet carriersDear Port Director: The following is our decision regarding the Application for Further Review (“AFR”) of Protest No. 2704-19-103177, timely filed by counsel on behalf of Sportpet Designs, Inc. (“Protestant”). The Protest pertains to the tariff classification of five (5) entries of pet carriers, which the protestant entered under heading 4202 of the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise was entered by protestant on December 26, 2017, January 4, 2018, January 8, 2018, and January 16, 2018. On November 9, 2018, November 16, 2018, November 23, 2018, and November 30, 2018, CBP liquidated the entries under heading 4202, HTSUS, which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper." On May 8, 2019, protestant filed a Protest and AFR regarding the tariff classification of the subject merchandise claiming that the correct classification of the subject merchandise is heading 6307, 3924, or 3926, HTSUS. FACTS: This case involves five entries of pet carriers. The carriers are designed to crate cats and dogs. These entries include both textile and plastic pet carriers. Counsel stated that the textile carriers are greater than 60 percent fabric. The plastic carriers are greater than 75 percent plastic. All of the pet carriers have a handle and some of them have wheels as well. ISSUE: Whether the pet carriers are classified in heading 3924 as a plastic household article, in heading 3926 as an other article of plastic, in heading 4202 as a container or in heading 6307 as an other made up article. LAW AND ANALYSIS: The protest is properly filed under 19 U.S.C. §1514(a)(1) and (2) as a decision on classification. The protest was timely filed, within 180 days of liquidation of the first entry.  (Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further Review of Protest No. 2704-19-103177 was properly accorded to protestant pursuant to 19 C.F.R. § 174.24 because the classification of the merchandise is alleged to be inconsistent with a decision of the CIT and CBP rulings. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS headings under consideration are the following: 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags,sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: 6307 Other made up articles, including dress patterns: In Quaker Pet Group, LLC. v. United States, 287 F. Supp 3d 1348 (Ct. Intl' Trade; 2018), the court held that pets were not personal effects or items but living beings and that textile pet carriers were not classified in heading 4202, HTSUS. Pursuant to Quaker Pet Group, the pet carriers in this case are not classified in heading 4202, HTSUS. In Quaker Pet Group, LLC v. United States, Slip Op. 19-40 (Ct. Int’l Trade; March 29, 2019), the court classified the textile pet carriers in subheading 6307.90.98, HTSUS. The court noted that the textile portion of the pet carriers were at least 60 percent of both the cost and value of the materials used the manufacture the pet carriers, they were assembled by sewing and fit under no other HTSUS heading. In New York (NY) N302062, dated December 17, 2018, NY N304191, dated May 31, 2019, and NY N305077, dated July 19, 2019, textile pet carriers were classified in subheading 6307.90.98, HTSUS. Based on the above, we find that the textile pet carriers involved in this case also meet the criteria described in Quaker Pet Group and would be classified in subheading 6307.90.98, HTSUS. In NY N304612, dated June 7, 2019, a plastic pet carrier was classified in subheading 3926.90.99, HTSUS. The plastic pet carriers involved in this case have handles and some of them have wheels, indicating their use to transport pets outside the household. Therefore, they would not be classified in heading 3924 as household articles. The plastic pet carriers would be classified in subheading 3926.90.99, HTSUS. HOLDING:     By application of GRIs 1 and 6, the textile pet carriers are classified in subheading 6307.90.98, HTSUS. The column one, general duty rate is 7 percent ad valorem. The plastic pet carriers are classified in subheading 3926.90.99, HTSUS. The column one, general duty rate is 5.3 percent ad valorem.      You are instructed to GRANT the protest.  In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the Protestant no later than 60 days from the date of this letter. Any re-liquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (“CROSS”) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.                       Sincerely, for Craig T. Clark, DirectorCommercial and Trade Facilitation Division CC: NIS Kristine Dodge, NIS Kristopher Burton and NIS Dana Giammanco