The tariff classification of pet carriers

N019070 November 8, 2007 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Kurt M. Moss Hankyu International Transport (USA), Inc. 989 A.E.C. Drive Wood Dale, IL 60191 RE: The tariff classification of pet carriers Dear Mr. Moss: In your letter dated October 16, 2007 on behalf of Iris, USA, Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The samples submitted are identified as styles ATC-870, ATC-670 and ATC-530. All three styles are pet carriers of various sizes which are constructed of polypropylene molded plastic. They are specially shaped and fitted containers designed to provide comfort, storage, portability and protection to pets. The carriers have separate top and bottom sections that connect together and open slots for substantial air ventilation. Each style has a heavy duty wire access door that can be opened from the front or back and includes a food or water tray. The pet carriers are advertised as having met all FAA requirements for safe air travel. The top of each pet carrier has a durable handle for easy transport. Style ATC-870, the large pet carrier, measures approximately 24” W x 25” D x 34” H; style ATC-670, the medium pet carrier, measures approximately 18.5” W x 26” D x 20” H, and style ATC-530, the small pet carrier, measures approximately 14.75” W x 21” D x 14.5” H. The applicable subheading for each style pet carrier will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and case, other. The applicable rate of duty is 20 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division