The tariff classification of a play tree with scratching post from China.

N083097 December 3, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Kim Young BDP International, Inc. 2929 Walker Rd. NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a play tree with scratching post from China. Dear Ms.Young: In your letter dated October 30, 2009 you requested a tariff classification ruling. The ruling was requested on a play tree with scratching post UPC # 030172057861. A sample of the product was submitted for our examination. The sample will be returned to you as requested. The product is a wood constructed, carpet covered structure for use by cats for scratching and playing. The structure consists of a particle board base that measures approximately 35cm x 35cm x 1cm. The center of the wood base supports a particle board post that is completely covered by carpet and sisal mat. The post measures approximately 35cm x 7cm x 7cm. Affixed to the top of the post is a plastic branch wrapped in textile material with four hanging textile cat toys. The play tree with scratching post is a composite good made up of different components. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject play tree is imparted by the wood base that supports the wood post used for scratching and playing, which is the main structural material and allows the item to function as a play tree with scratching post. The applicable subheading for the play tree with scratching post will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: other. 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