The tariff classification of a wooden pet gate from Brazil

N030924 July 11, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Mr. Karl F. Krueger DHL Global Forwarding 2660 20th St. Port Huron, MI 48060 RE: The tariff classification of a wooden pet gate from Brazil Dear Mr. Krueger: In your letter, which was received in our office on June 13, 2008, you requested a tariff classification ruling. The ruling was requested on behalf of your client, Orvis Company. A sample of the product to be classified was submitted, which will be returned to you as you requested. The product is advertised on your client’s web page as the “Solid Wood Zig Zag Pet Gate.” It is made of solid pine and is finished in a choice of three colors. The sample consists of two panels hinged together, each composed of a wooden frame with four spaced spindles in the middle. The sample measures 24” high x 4’ wide. The pet gate is also sold in other sizes (36” and 48” high) and in an 8’ wide four panel version. The gate stands by itself when bent at the hinges, similar to a folding screen, and is not attached to a wall. Additional panels can be added by attaching extra hinges in order to lengthen the gate and form an enclosure for a pet. The product is not intended to be used as a child safety gate. You suggested classification of the pet gate in subheading 4421.90.7020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for assembled fence sections. However, the pet gate does not meet the description of products classifiable within this subheading. Alternatively, you suggested classification of the pet gate as furniture in Chapter 94, HTSUS. However, the subject product is intended for pets and is, therefore, not classifiable as furniture. The applicable subheading for the “Solid Wood Zig Zag Pet Gate” will be 4421.90.9760, HTSUS, which provides for other articles of wood. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 4421.90.9760, HTSUS, which are products of Brazil 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division