CBP Ruling N132387 — The tariff classification of a cat box from China

Tariff classification

Headings: 4421

Product description

The ruling was requested for a product marketed under the trademark “Designer Catbox™”. Product literature was provided. Photos of the product show a unit much like a storage chest, with a hinged lid, two internal compartments, shaped edging along the sides and back of the chest lid, and turned wood feet. The box measures 29.1” (L) x 20.6” (W) x 20.8” (H). However, 7.5” (W) x 8” (H), arched openings in the side wall of the chest and the compartment divider differentiate the box from a typical storage chest; a cat or other pet would enter the chest through these openings. According to product literature, the Designer Catbox™ is designed to house a standard, large size cat litter pan, and therefore contain odor and litter tracked from the pan. The interior of the box also accommodates a deodorizer and has a hook for hanging a litter scoop. The chest is available in three finishes: black, white, and espresso.

Full text

N132387 December 3, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a cat box from China Dear Mr. Mulvihill: In your letter dated November 4, 2010, you requested a tariff classification ruling. The ruling was requested for a product marketed under the trademark “Designer Catbox™”. Product literature was provided. Photos of the product show a unit much like a storage chest, with a hinged lid, two internal compartments, shaped edging along the sides and back of the chest lid, and turned wood feet. The box measures 29.1” (L) x 20.6” (W) x 20.8” (H). However, 7.5” (W) x 8” (H), arched openings in the side wall of the chest and the compartment divider differentiate the box from a typical storage chest; a cat or other pet would enter the chest through these openings. According to product literature, the Designer Catbox™ is designed to house a standard, large size cat litter pan, and therefore contain odor and litter tracked from the pan. The interior of the box also accommodates a deodorizer and has a hook for hanging a litter scoop. The chest is available in three finishes: black, white, and espresso. You state that the black and white chests are constructed of painted medium density fiberboard, and that the espresso is constructed of plywood. Headquarters ruling 086503, dated March 29, 1990, sets forth the factors that differentiate furniture for human and pet use. The Designer Catbox™, in spite of its storage chest appearance, is not considered a piece of furniture classifiable in Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS), as it is not dedicated for human use. The Explanatory Notes to heading 4421 provide for articles dedicated for pet and animal use. Since the primary purpose of the box is to accommodate pets, heading 4421 is the applicable heading. The applicable subheading for the Designer Catbox™ will be 4421.90.9760, HTSUS, which provides for: Other articles of wood: Other: Other: Other: 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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