The tariff classification of a wooden pet crate from China

N239046 March 28, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Jessica Wilhelm Improvements Catalog 16501 Rockside Road Lyndhurst, OH 44124 RE: The tariff classification of a wooden pet crate from China Dear Ms. Wilhelm: In your letter dated February 27, 2013, you requested a tariff classification ruling. The ruling was requested a wooden pet crate in two sizes. Photographs were provided for our review. You state that the pet crate, which is made of solid and composite woods, has dual features: first, to house a pet, and second, to function as an end table. The crate is to be imported in two sizes, 21 inches (W) x 30 inches (L) x 24 inches (H), and 25 inches (W) x 36 inches (L) x 30 inches (H). It has a solid bottom and top, and a solid back panel. The side panels are composed of a lower solid panel and upper, evenly spaced wood bars. The front is a hinged door that consists of a wood frame with evenly spaced metal bars and a metal turn latch. While the pet crate functions as a standard article of furniture - a side table - based on Headquarters Ruling 089558, it is not classifiable as an article of furniture in Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS). Furniture classified in Chapter 94 is specifically limited to items for use by humans. Additionally, the wooden pet crate is not classifiable in heading 4420, HTSUS, as it is neither a small article of cabinetwork nor a small furnishing good, and is not akin to the exemplars set forth in the Explanatory Notes to heading 4420. The applicable subheading for the wooden pet crate will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. 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