The tariff classification of a pet gate from China

N238111 February 25, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9770 Ms. Jessica Wilhelm Improvements Catalog 16501 Rockside Road Maple Heights, OH 44137 RE: The tariff classification of a pet gate from China Dear Ms. Wilhelm: In your letter dated February 4, 2013, you requested a tariff classification ruling. The ruling was requested on a freestanding wooden gate. Photographs and detailed specifications of the item were submitted for our review. The item is identified as the “Wood Expanding Pet Gate”. The gate measures approximately 20 ½” (h) x 39 ¼” – 68 ½” (w). The gate is composed of a wood composite with a veneered finish frame and several narrow wood bars. The ends of the bars are inserted into the horizontal slats 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 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 is required for the gate. The applicable subheading for the pet gate will be 4421.90.9770, Harmonized Tariff Schedule of the United States (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