K87289 K8 Ruling Active

The tariff classification of the "Let Meow’t" pet portal from South Korea.

Issued July 14, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The Let Meow’t pet portal is designed to allow cats to leave and reenter a house through a portal which, like an air-conditioner, can be placed in a window frame and held in place by a lowered window and sliding panel. The portal is made of ABS plastic. Screws are not required to install the pet portal, which is designed for easy removal and reinstallation.

CBP rationale

The applicable subheading for the Let Meow’t pet portal will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other.

Full text

NY K87289 July 14, 2004 CLA-2-39:RR:NC:SP:221 K87289 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Scott C. Shibles Let Meow’t 19 River Road Concord, NH 03303-2015 RE: The tariff classification of the “Let Meow’t” pet portal from South Korea. Dear Mr. Shibles: In your letter dated June 18, 2004, you requested a tariff classification ruling. Photographs and sales literature were provided with your letter. The Let Meow’t pet portal is designed to allow cats to leave and reenter a house through a portal which, like an air-conditioner, can be placed in a window frame and held in place by a lowered window and sliding panel. The portal is made of ABS plastic. Screws are not required to install the pet portal, which is designed for easy removal and reinstallation. The applicable subheading for the Let Meow’t pet portal will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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