The tariff classification of small animal cages from an unspecified country

N216000 May 22, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Mr. Donald S. Stein Greenberg Traurig, LLP 2101 L Street, N.W. Suite 1000 Washington, D.C. 20037 RE: The tariff classification of small animal cages from an unspecified country Dear Mr. Stein: In your letter dated April 25, 2012, on behalf of PetSmart Inc., you requested a tariff classification ruling on small animal cages. Photographs of the cages were submitted for our review. The articles in question are described as small animal cages. Each subject cage consists of a steel wire cage top with clips, which are attached to either plastic or steel trays. Both types of cages have small hinged steel wire doors for access to the inside of the cage. The cages are designed to be used for small animal containment. The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. In this instance, the two headings under consideration are 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof…of iron or steel, and 7326, HTSUS, which provides for other articles of iron or steel which are not more specifically provided for in any other heading of the tariff. The primary determination to be made in this case concerns the question of whether the small animal cages qualify as household articles. If the cages do qualify as household articles under heading 7323, HTSUS, then they will be classified under this heading since it is the more specific of the competing provisions. You have proposed classification for the subject small animal cages under heading 7323, HTSUS. Heading 7323, HTSUS, covers a wide range of iron or steel household articles that are not more specifically provided for elsewhere in the HTSUS. All of the articles classifiable in household heading 7323, HTSUS, are utilitarian, rather than merely decorative. We must determine whether the subject cages should be classified as household articles of iron or steel under heading 7323, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding, the EN’s provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. EN 73.23 states that this heading “comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes.” We note that the EN’s to heading 73.23 indicate that “other household articles” include items such as dust bins, buckets, watering-cans, ash-trays, letter boxes, clothes-hangers, shoe trees, and baskets for laundry, fruit, vegetables, etc. In Headquarters Ruling Letter (HRL) 089558 dated July 2, 1991, Customs determined that the subject Pet (Dog) Weatherbed consisting of an iron frame with four steel legs covered with a tarp, suitable for both outdoor and indoor use, was properly classified under HTSUS subheading 7323.99.90, as other household articles of iron or steel. Customs stated in this ruling that “The Weatherbed could be deemed a household article because it will be used by domesticated pets around a household.” In New York (NY) Ruling L86040 dated July 26, 2005 and NY 186434 dated September 23, 2002, Customs and Border Protection (CBP) classified pet crates and birdcages made of iron or steel under subheading 7323.99.90, HTSUS. It is the position of our office that the cages in question are classifiable under heading 7323, HTSUS, which provides for household articles of steel. The cages can be deemed household articles because they will be used by domesticated pets in or around the house. Since the small animal cages will be used by domesticated animals in the home, the cages under consideration are more specifically provided for under heading 7323, HTSUS, which provides for household articles of iron or steel. The applicable subheading for the small animal cages will be 7323.99.9080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division