The tariff classification of pet items from China

N097335 March 23, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4202.92.9060 Jeff King Lise King Kittywalk Systems, Inc. 10 Farmview Road Port Washington, NY 11050 RE: The tariff classification of pet items from China Dear Mr. and Ms. King: In your letter dated March 6, 2010, you requested a tariff classification. You submitted two samples: the Cozy Cabin and Carrier and the Kittywalk® Lawn version lite. The Kittywalk Lawn version lite is one version of a number of netted and connectible products. This ruling will concern only the sample we have before us. If you wish a ruling on any other product, you must submit a sample of the oxford fabric made of Dacron and PVC that you say each is made of; a small piece, no larger than 6” x 6”, will suffice. We shall retain the catalog you sent us to help us classify the items. The sample we have, the Kittywalk® Lawn version lite, is a pet enclosure that allows an indoor cat to stay outdoors. It extends to six feet in length with a door at each end. It is made of an open-work warp knit fabric of braided cords creating a 1” x 1” mesh. The frame is iron poles that are approximately 1/4” in diameter. We have determined that the mesh fabric imparts the essential character to this composite good. General Rules of Interpretation 2 and 3, Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the Kittywalk® Lawn version lite will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You have suggested that the correct classification is subheading 7323.99.9060, HTSUS, which provides for, inter alia, household articles of iron or steel, and you cite New York Ruling L86040, dated July 26, 2005. An examination of the file for that ruling, including photographs, indicates that those crates consisted of steel panels, steel tops, steel doors and plastic plates. The pet crates classified in NY L86040 did not have mesh or netting covering the steel frames, as the Kittywalk Systems have. The second sample is Style KWCC560, a pet carrier. It is constructed of a metal frame and has a body of textile mesh material that is coated on the outer surface with plastics. It is a specially shaped and fitted container designed to provide comfort, storage, portability and protection to a pet. It has three circular windows of clear plastic that unzip to provide the pet with adequate ventilation. The carrier can attach to a seat belt and headrest when placed in a car. The carrier has a storage area for leashes, blankets and water bowls. The top of the carrier secures with a zipper closure along three sides. Attached at the top is also a removable padded webbed shoulder strap. It measures approximately 17” (W) x 17” (D) x 23” (H). The applicable subheading for style KWCC560 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material. The duty rate will be 17.6% 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division