The tariff classification of a dog house, a cat litter house and a storage box of woven plastic from China

NY M84434 July 12, 2006 CLA-2-46:RR:NC:2:230 M84434 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Ms. Keri Masternak Cornerstone Consolidated Services Group, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a dog house, a cat litter house and a storage box of woven plastic from China Dear Ms. Masternak: In your letter dated June 13, 2006, on behalf of Cinmar LP, you requested a tariff classification ruling. The ruling was requested on three products: a doghouse, a cat litter house and a storage box. Photographs of the products and a sample panel were submitted. The sample will be returned to you as you requested. The doghouse is a crate designed to house a dog. It has a front door, a removable metal tray and a storage compartment on top. It will be imported in four sizes, up to the extra large size of 36.5” x 24” x 40”. The cat litter house is a rectangular house with a flat tray-like top and an opening in the front. It measures 20” x 16” x 21” and is designed to hold a cat litter box (not included). The storage box is a rectangular container measuring 24” x 20” x 19” with a divided interior compartment and a lid. It will be advertised as a storage box for pet food, kitty litter or other pet supplies. All three products are constructed of PVC wicker on a metal frame. The sample panel consists of plastic monofilaments measuring approximately 2.5 mm to 3 mm in diameter. The monofilaments are interwoven together and wrapped around a powder coated wrought iron frame. The essential character is imparted by the plastic monofilaments because of the more important role they play in making these PVC wicker products. In addition, a submitted value breakdown shows that the value of the PVC components substantially exceeds the value of the metal components. The applicable subheading for the doghouse, cat litter house and storage box will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other (than of vegetable materials). The rate of duty will be 3.5 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 http://www.usitc.gov/tata/hts/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division