The tariff classification of pet crates from India

NY L86040 July 26, 2005 CLA-2-73:RR:NC:N1:113 L86040 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Mr. Rodney Ralston UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of pet crates from India Dear Mr. Ralston: In your letter dated June 22, 2005, you requested a tariff classification ruling. The merchandise consists of two pet crates, a small one, called the Studio Haus and a large one, called the Loft Haus. Both crates are round enclosures with steel walls perforated by numerous ventilation holes. The steel door has a spring-loaded aluminum plunger and nylon rollers with aluminum fasteners to allow the door to open and close. The top and bottom of the crates are composed of PVC plastic. Inside the crate is a fitted pad made of polyurethane foam for the pet to rest upon. The pad has a zippered, woven polyester cover. The pet crate comes with 8 screws and an L-wrench for assembly. In your letter, you suggest classification under tariff number 7326, which provides for other articles of iron or steel. However, since the pet crate will be used by domesticated animals in the home, your product is more specifically classified under heading 7323, which provides for household articles of iron or steel. The applicable subheading for the two pet crates will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The general rate of duty will be 3.4 percent ad valorem. Articles classifiable under subheading 7323.99.9060, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division