The tariff classification of a dog lounger (bed) and dog feeder from China

N097895 April 9, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760; 7323.93.0080 Mr. Ross Padula JP Reynolds Company 101 SE 21st Street Fort Lauderdale, FL 33316 RE: The tariff classification of a dog lounger (bed) and dog feeder from China Dear Mr. Padula: In your letter dated March 16, 2010 you requested a tariff classification ruling on behalf of your client Pow Wow Products. The ruling was requested on a dog lounger (bed) and dog feeder. A picture and a description of the products were submitted. The dog lounger consists of a large bamboo wood platform that is fitted with a cushion. The dog lounger’s primary function is to act as a resting place for one’s pet that can be placed within the home. The dog feeder consists of two stainless steel bowls fitted in a bamboo stand that is placed on the floor. The dog feeder’s primary function is used to feed one’s pet. You suggested that the subject dog lounger and dog feeder should be classified under subheading 9403.81.0010, Harmonized Tariff Schedule of the United States (HTSUS) which provides for: Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Of bamboo or rattan: Household. We find that the subject goods are not classifiable as “furniture” in chapter 94 of the HTSUSA. The term “furniture”, as used in the HTSUS refers to articles for use by humans rather than by pets or animals, and consists of articles, such as tables, chairs, bedsteads, desks, and cabinets, required for use or ornament in a house, office or the like. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug.23,1989). The ENs to Chapter 94, General note (4) (A) states as follows:   For the purposes of this Chapter, the term “ furniture ” means :   Any “ movable ” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafés, restaurants, laboratories, hospitals, dentists’ surgeries, etc., or ships, aircraft, railway coaches, motor vehicles, caravantrailers or similar means of transport. (Emphasis added.) We also note that the ENs to heading 44.21 state as follows : The heading includes : (2) Rabbit-hutches, hen-coops, bee-hives, cages, kennels, troughs; yokes for livestock. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. GRI 3 states as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The dog bed and the dog feeder are composite goods. The dog bed consists of a platform made of bamboo and a cushion. The platform provides the frame and functionality to the article. Thus, it gives the article the essential character. The dog feeder is made of a bamboo stand and two metals bowls. We find that the stainless steel bowls provide the functionality to the article and thus, its essential character. The applicable subheading for the dog lounger (bed) will be 4421.90.9760, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the dog feeder will be 7323.93.0080, HTSUS, which provides for table, kitchen, or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 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