The tariff classification of cat trees from China

N062254 June 24, 2009 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of cat trees from China Dear Mr. Crago: In your letter dated May 27, 2009, you requested a tariff classification ruling. You submitted photos of three styles of Cat Trees designated as item numbers A056AA00018, A056AA00019, and A056AA00021 for our examination. Product specifications for each item were also submitted for our review. The articles are wood constructed, carpet covered structures for use by cats for scratching, climbing and sleeping. Item A056AA00018 is a three level wood frame covered in a solid color polyester material that measures approximately 40 cm x 40 cm x 82 cm. The middle and top level are supported by a total of three wooden scratching posts to provide the different heights that sit on the wide base. Item A056AA0019 is a three level wood frame covered in a tan/black paw printed polyester material that measures approximately 40 cm x 40 cm x 86 cm. The wide base holds the two scratching posts that support the middle tier which also has a pet tunnel attached for the cat to hide or sleep. The top level is supported by one scratching post that provides the highest level for the cat to climb on. Item A056AA00021 is a two level wood frame covered in a solid color polyester material that measures approximately 30 cm x 30 cm x 60 cm. The base level is designed with an enclosed unit that has an open door entry to allow the pet to play in and out of and a covered area on top to sleep. The second level has a dangling cat toy and is supported with one covered leg post that can be used for scratching. The applicable subheading for the cat trees will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. 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 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division