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The tariff classification of a 2 level lounge activity center from China.
Issued December 3, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N083098 (December 3, 2009)
Tariff classification
HTS codes: 4421.90.9760
Headings: 4421
GRI rules applied: GRI 3(b)
Product description
The sample will be returned to you as requested. The product is a two level wood constructed and carpet covered structure for use by cats for climbing, scratching, playing and sleeping. The product measures approximately 48cm x 48cm x 86cm. The base level consists of particle board that is completely covered by a textile fabric. The base level is designed with an enclosed unit that has an open door entry to allow the pet to play in and out of. A woven bamboo layer covers the top of the enclosed unit. Affixed to the base level is a metal tube wrapped in sisal rope that supports a middle tier composed of particle board, which allows the pet to sleep or play on. Affixed to the top of the covered unit is a second metal tube wrapped in sisal rope that supports a top tier composed of particle board, which allows the pet to sleep or play on. The 2 level lounge activity center is a composite good made up of different components. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject 2 level lounge activity center is imparted by the wood base that supports the middle and top levels constructed of particle board that are used by the pet for sleeping, playing or climbing. The particle board is the main structural material and allows the item to function as a 2 level lounge activity center.
CBP rationale
The applicable subheading for the 2 level lounge activity center will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: other.
Full text
N083098 December 3, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Kim Young BDP International, Inc. 2929 Walker Rd. NW, 2nd Floor Grand Rapids, MI 49544 RE: The tariff classification of a 2 level lounge activity center from China. Dear Ms.Young: In your letter dated October 30, 2009 you requested a tariff classification ruling. The ruling was requested on a 2 level lounge activity center UPC# 030172057564. A sample of the product was submitted for our review. The sample will be returned to you as requested. The product is a two level wood constructed and carpet covered structure for use by cats for climbing, scratching, playing and sleeping. The product measures approximately 48cm x 48cm x 86cm. The base level consists of particle board that is completely covered by a textile fabric. The base level is designed with an enclosed unit that has an open door entry to allow the pet to play in and out of. A woven bamboo layer covers the top of the enclosed unit. Affixed to the base level is a metal tube wrapped in sisal rope that supports a middle tier composed of particle board, which allows the pet to sleep or play on. Affixed to the top of the covered unit is a second metal tube wrapped in sisal rope that supports a top tier composed of particle board, which allows the pet to sleep or play on. The 2 level lounge activity center is a composite good made up of different components. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject 2 level lounge activity center is imparted by the wood base that supports the middle and top levels constructed of particle board that are used by the pet for sleeping, playing or climbing. The particle board is the main structural material and allows the item to function as a 2 level lounge activity center. The applicable subheading for the 2 level lounge activity center will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: other. The rate of duty will be 3.3 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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