The tariff classification of a cat play structure kit from China

N248456 December 31, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Julie Vair Expediters Tradewin, LLC. 1015 Third Avenue 12th Floor Seattle, WA 98104 RE: The tariff classification of a cat play structure kit from China Dear Ms. Vair: In your letter dated November 26, 2013, you requested a tariff classification ruling on behalf of your client, Trixie Pet Products, Inc. The ruling was requested on a cat play structure kit described as a “Cat Scratching Post”. Photographs and detailed product specifications were submitted for our review. The product is an assembled, carpet-covered structure. The play structure kit consists of a 17” (L) x 17” (W) square plywood base, three carpet- covered wooden platforms, three paperboard columns wrapped in natural sisal rope, and a wooden enclosure with an open entry. The complete structure is approximately 56” high and is imported unassembled with all hardware included. The cat play structure kit is constructed of multiple materials (i.e., wood, fabric, sisal rope) that are prima facie classifiable in different headings.  As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b).  GRI 3(b) of the Harmonized Tariff Schedule of the United States (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 essential character of the subject cat play structure kits is imparted by the wood base, platforms, and enclosure. The wood predominates in weight and is the most durable portion of the item. The wood is the chief structural and functional material, both stabilizing the unit and allowing feline use. The applicable subheading for the cat play structure will be 4421.90.9780, 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