The tariff classification of a molded plastic pet carrier from China.

N304612 June 7, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Donald S. Stein Greenberg Traurig, LLP 2101 L Street, Northwest, Suite 1000 Washington, D.C. 20037 RE: The tariff classification of a molded plastic pet carrier from China. Dear Mr. Stein: In your letter dated May 29, 2019, you requested a tariff classification ruling on behalf of your client, PetSmart Home Office, Inc. The merchandise at issue is described as the Great Choice® Dog Carrier. It is a pet carrier constructed from molded plastic and comes in three sizes - small, medium, and large. The carrier also features a steel door with safety door locks. It is ventilated to permit air to flow through the carrier. The product is designed to provide safe and comfortable transportation for a pet and meets both international and domestic air travel requirements. Per your submission, the plastic components predominate over the steel parts. Per the cited U.S. Court of International Trade decision on Quaker Pet Group, LLC (Slip Op. 19-40, dated March 29, 2019), the Great Choice® Dog Carrier would be considered an article of plastic and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division