The tariff classification of a pet gate from China

N207557 March 16, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9770 Mr. Donald S. Stein Greenberg Traurig, LLP 2101 L Street, N.W. Suite 1000 Washington, D.C. 20037 RE: The tariff classification of a pet gate from China Dear Mr. Stein: In your letter dated February 22, 2012, you requested a tariff classification ruling on behalf of your client, PetSmart Inc. The ruling was requested on a freestanding hardwood gate. A photograph and detailed specifications of the item were submitted for our review. The item is identified as the “Top Paw Adjustable Stand Alone Gate”. The gate measures approximately 21” (h) x 17.7” (d) x 39.8” – 71.3” (w). The gate is composed of a hardwood frame and several narrow metal bars. The ends of the bars are inserted into the horizontal members of the wood frame. The bars are evenly spaced and parallel to one another. Wooden feet at each end of the base of the gate allow the gate to be freestanding. The freestanding wooden frame and metal bars function to restrain a pet within a room of a home. The gate can be adjusted to accommodate entrances and doorways of varying widths. In your letter you state that no installation into walls or pressure mounting locking mechanism is required for the gate. General Rule of Interpretation 3 (b) of the HTSUS states as follows: (b) 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 pet gate is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, 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 gate is imparted by the hardwood frame, which is the predominant structural material, comprises more than 3 times the value of any other material and allows the item to be freestanding and adjustable in width. In your letter, you reference New York Ruling L83193.  The item addressed in that ruling is a safety gate for either children or pets; it is marketed mainly as providing security for babies.  It is composed of a non-toxic, vinyl-coated metal mesh in a narrow wooden frame. The gate is designed to be pressure-mounted in a doorway.  In that ruling, Customs took the position that the essential character was imparted by the metal mesh because of the primary role it played in the functioning of the article as a gate.  The instant gate, however, is not equivalent to the gate in NY L83193; it is freestanding, requires no mounting or installation into any frame or doorway, and is more substantial in construction than the gate in NY L83193.  It is not intended to function as a safety gate for children; it is not designed to meet standards of being child-safe.  It is instead intended to be a durable barrier for confining pets, and is marketed as a pet item.  While the bars are an important element of the instant gate, the essential character is imparted by the wood because of its primary role in creating the sturdy, freestanding, and adjustable structure of the gate.  The applicable subheading for the pet gate will be 4421.90.9770, HTSUS, which provides for Other articles of wood: Other:Other:Gates for confining children or pets. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division