890858 89 Ruling Active

The tariff classification of a dog house from South Korea.

Issued October 7, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

The article features a mesh door at both end with a zipper closure. The aluminum rods will be included after importation. It is equipped with an extension and a dog blanket. The extension is made of a mesh nylon top and woven fabric bottom. The extension measures approximately 48 11/16" x 27 1/2". The extension is attached to the dog house with strips similar to the VELCRO brand loop fastener. The dog blanket is composed of nylon pile fabric and measures approximately 25" x 22". When the dog house is not in use it is stored in a bag made of nylon woven fabric with zipper closure and web straps. The sample is being returned as requested.

CBP rationale

The applicable subheading for the dog house will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 890858 October 7 1993 CLA-2-63:S:N:N6:345 890858 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Ms. Helen T. Stiles Stopgap Enterprises 1240 South Grade Road Alpine, CA 91901 RE: The tariff classification of a dog house from South Korea. Dear Ms. Stiles: In your letter dated Seotember 12, 1993, you requested a tariff classification ruling. The sample submitted is a portable dog house made of nylon woven fabric and measures approximately 31 1/4" x 28" x 20". The article features a mesh door at both end with a zipper closure. The aluminum rods will be included after importation. It is equipped with an extension and a dog blanket. The extension is made of a mesh nylon top and woven fabric bottom. The extension measures approximately 48 11/16" x 27 1/2". The extension is attached to the dog house with strips similar to the VELCRO brand loop fastener. The dog blanket is composed of nylon pile fabric and measures approximately 25" x 22". When the dog house is not in use it is stored in a bag made of nylon woven fabric with zipper closure and web straps. The sample is being returned as requested. The applicable subheading for the dog house will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

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