The tariff classification of a plastic dog bunkhouse from China

N089721 February 1, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Joanne Lumas PETCO Animal Supplies Inc. 9125 Rehco Rd San Diego, CA 92121 RE: The tariff classification of a plastic dog bunkhouse from China Dear Ms. Lumas: In your letter dated January 4, 2010, you requested a tariff classification ruling. The submitted illustration is identified as an EcoConcepts Bunk House for Dog. It is constructed of panels that are made of polyvinyl chloride (PVC) plastic material combined with wood fiber filler. There is a small amount of steel located inside the center of the panels which is designed to support and prevent warping in order to ensure that the panels maintain their shape. Small connectors or joints are located in between the panels to lock the panels together. This item is designed to be used as a dog house. The applicable subheading for the EcoConcepts Bunk House for Dog will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division