The tariff classification of a plastic sheeting dog barrier with metal poles from Taiwan

N170435 July 7, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5610 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic sheeting dog barrier with metal poles from Taiwan Dear Ms. Pendris: In your letter dated June 7, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Door Dog Guard, SKU# 69845. This item is comprised of clear rectangular polyvinyl chloride (PVC) plastic sheeting material and two adjustable poles made of iron and steel. The plastic sheeting measures approximately 35½” x 35” and has two channels, one on each of the two opposing longer ends, through which the poles are intended to be respectively inserted for the purpose of assembly. Each of the adjustable poles is hollow and is comprised of two pieces, one inserted into the other, which allows each pole to extend from 21¼” to 40” in length, thereby enabling the item to fit most standard doorways. When in use, the item is placed snugly between the two sides of a door frame with one pole on the top of the sheeting and one pole on the bottom of the sheeting. When in place, this item is designed to protect doors from pet scratches or deter smaller dogs from unwanted areas, while the clear plastic allows them to continue to view what is happening in that area. The item can be placed in the door frame while the door is either in the opened or closed position. As you requested, the sample will be returned to you. The applicable subheading for SKU# 69845 will be 3924.90.5610, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…gates for confining children or pets. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division