The tariff classification of pet feeder cabinets from China.

N249370 January 31, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9403.60.8081 Mahir Akarsu Customs Compliance Specialist TJX Companies, Inc. 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of pet feeder cabinets from China. Dear Mr. Mahir: In your letter dated January 13, 2014, you requested a tariff classification ruling. Photos were provided. Style numbers MD0121BK (black), MD0121ES (espresso) and MD0121WH (white) are pet feeder cabinets. The cabinets are made of medium-density fibreboard (MDF) and solid wood components. The cabinets are floor standing, and measure 24 inches long by 14 inches wide by 32 inches high. Each cabinet has one bottom pull-out drawer containing two stainless steel bowls used by one’s pet for feeding and drinking, one tilted mid-section storage compartment designed for storing dry pet food opened from a bag, one shelf above the midsection to hold wet canned pet food and/or other pet or non-pet goods, and a cabinet top that can be used for the placement of pet or non-pet goods. Additionally, there are three pegs located on the side of each of the cabinets which can be used to place collars or leashes or other goods upon. The General Explanatory Notes (ENs) to Chapter 94 of the Harmonized Tariff Schedule of the United States (HTSUS), state, in relevant part, with regard to the meaning of furniture, at (A): for the purposes of this Chapter, the term “furniture” means: Any “movable” articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals…etc…. We acknowledge Headquarters rulings, HQ 086503 dated March 29, 1990 and HQ 089558 dated July 2, 1991, in which it was stated that furniture is for use by humans rather than by pets or animals, and is specifically limited to such items used by humans. However, unlike both of the Headquarters rulings above which found pet beds were not for human purposes and therefore not articles of furniture classifiable in heading 9403, HTSUS, it is our position that the two pet bowls housed in the bottom pull-out drawer of each of the three cabinets is subordinate in use as compared against each of the three cabinets to store pet foods. Observation of the pet bowls indicates limited capabilities for placement of food and drink. Whereas, approximately 20 pounds of dry pet food can be placed inside each of the cabinets and numerous cans of wet pet food can be placed inside and on top of each of the cabinets. Furthermore, one’s pet cannot access the dry or wet pet food, nor water, except the small portions placed inside the bowls when the bottom drawer is open. With case in point, each of the three cabinets is not designed for use by pets, but rather for humans to use mainly in the feeding of their pets. We find that each of the pet feeder cabinets is of the type to fit and equip homes with movable articles used in the readiness of an area for purposes of supporting human activity; specifically, the activity of housing food within a cabinet-like structure for the purpose of nurturing one’s pet. Accordingly, the pet feeder cabinets fall within the meaning of furniture as provided by the ENs to the HTSUS. The applicable subheading for the pet feeder cabinets will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Other wooden furniture: Other; Other.” The rate of duty will be free. 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 Neil H. Levy at (646) 733-3036. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division