N009980 N0 Ruling Active

The tariff classification of a telescoping pet ramp from China.

Issued May 7, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The telescoping pet ramp is designed to provide small or aging pets with access to higher elevations. The ramp is 16 inches in width. It extends from 39 inches in length to 72 inches in length. The ramp is composed of a high density polyethylene plastic walkway and aluminum sides. The plastic components predominate by both weight and value. The plastic walkway imparts the essential character. Although this ramp is marketed for automobiles, this ramp and others of its class or kind are suitable to provide pets with access up staircases, such as to homes and veterinary offices, to pools, boats and docks and furniture such as couches and beds.

CBP rationale

The applicable subheading for the telescoping pet ramp will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N009980 May 7, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. David King Solvit Products 6720 Exchange Drive Mansfield, TX 76063 RE: The tariff classification of a telescoping pet ramp from China. Dear Mr. King: In your letter dated April 13, 2007, you requested a tariff classification ruling. A sample was provided with your letter. The telescoping pet ramp is designed to provide small or aging pets with access to higher elevations. The ramp is 16 inches in width. It extends from 39 inches in length to 72 inches in length. The ramp is composed of a high density polyethylene plastic walkway and aluminum sides. The plastic components predominate by both weight and value. The plastic walkway imparts the essential character. Although this ramp is marketed for automobiles, this ramp and others of its class or kind are suitable to provide pets with access up staircases, such as to homes and veterinary offices, to pools, boats and docks and furniture such as couches and beds. The applicable subheading for the telescoping pet ramp will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →