The tariff classification of a pet carrier from China

N275492 June 6, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026 R.A. Huff Etna Worldwide Corporation 99 Madison Avenue, 11th Floor New York, NY 10016 RE: The tariff classification of a pet carrier from China Dear Mr. Huff: In your letter dated April 8, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you under separate cover. Your sample, identified as item 4886, is a pet carrier fitted and designed to provide comfort and transporation to one small pet. It is constructed with an outer surface of man-made textile material. It measures approximately 19" (L) x 11" (W) x 12" (H). It has a carry handle, a three sided zipper, several exterior pockets, and an adjustable strap. The strap of the pet carrier can be converted to hold the carrier in place inside an automobile. Item 4886 is imported and sold with a handtruck that is specially fitted and adapted to hold the carrier. When used together, the handtruck allows the owner to push the pet in the carrier similar to the way a child is pushed in a stroller. The handtruck cannot be used separately from the carrier. The carrier and handtruck form a composite good for tariff purposes. The essential character is imparted by the carrier, General Rule of Interpreation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the carrier will be 4202.92.9026, HTSUS, which provides, in part, for other containers, with outer surface of textile materials or of sheeting of plastics, other. The rate of duty will be 17.6 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 https://hts.usitc.gov/current. 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 Vikki Lazaro at vikki.lazaro@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division