The tariff classification of a molded plastic pet carrier

N010017 May 3, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Scott Jakubowski Vermont Juvenile Furniture & Pet Gear P.O. Box 99 192 Sheldon Avenue West Rutland, VT 05777 RE: The tariff classification of a molded plastic pet carrier Dear Mr. Jakubowski: In your letter dated April 17, 2007, you requested a tariff classification ruling. Your sample will be returned as requested. A style number was not provided for the sample submitted. It is a molded plastic pet carrier. It is a specially shaped and fitted container designed to provide comfort, storage, portability and protection to pets of various sizes. The top of the pet carrier has a foam covered plastic handle and a small circular door. The front of the carrier has a molded plastic cage door. Inside the carrier there is a removable plastic mat and water/food tray for the pet. When placed inside a car, the pet carrier snaps into a molded plastic base that is secured to the car seat by means of the seat belt. The applicable subheading for the pet carrier will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and case, other. The applicable rate of duty is 20 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division