U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of an animal enclosure from China
N248431 December 19, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Julie Vair Expeditors Tradewin, LLC 1015 Third Avenue 12th Floor Seattle, WA RE: The tariff classification of an animal enclosure from China Dear Ms. Vair: In your letter dated November 19, 2013, you requested a tariff classification ruling on behalf of your client, Trixie Pet Products, Inc. A photograph and product information was submitted for our review. The ruling was requested on an animal enclosure described as, “Small Animal Hutch with Enclosure”. You state that the animal enclosure is constructed of solid fir wood or glazed pine wood panels and trim. The enclosure also contains a hinged wooden roof that can be opened. The roof is covered with a mineral surface roofing felt. The enclosure is constructed with metal wire windows and doors. Each door contains a lockable hatch. The item is not intended to be fastened to the ground, and is designed to be moved to different locations, as desired. The applicable subheading for the animal enclosure will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.