The tariff classification of plastic pet doors from China

N186278 October 20, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Jillian L. Olsson Radio Systems Corporation 10427 Petsafe Way Knoxville, TN 37932 RE: The tariff classification of plastic pet doors from China Dear Ms. Olsson: In your letter dated September 26, 2011, you requested a tariff classification ruling. The item is a rectangular-shaped pet door composed essentially of plastics. The door has a weather-tight sealed plastic flap that allows the pet to enter or exit the house. The pet door features a locking panel for closing the flap, thus restricting the pet from entering or exiting. The door flap is composed of flexible polyvinyl chloride (PVC) plastic material. The horizontal and vertical edges of the plastic door that attach to the house door are made of rigid PVC. The exterior panels of the pet door are made of acrylonitrile butadiene styrene (ABS) plastic. The pet door frame is designed to be mounted into the house door. Installation requires cutting a hole in the house door and mounting the pet door with Phillips head screws, which are included. The door frame fits into doors between 1/16 and 1 ¾ inches thick. You suggest classification of the plastic pet door in subheading 3924.90.5610 of the Harmonized Tariff Schedule of the United States (HTSUS) as other household articles of plastics: tableware and kitchenware: other: gates for confining children or pets. Headquarters Ruling 957260, dated April 4, 1995, explained that although pressure mounted safety gates that are temporarily mounted are in the nature of other household articles in heading 3924 of the tariff, gates that can be installed through the use of rail sockets, swing gate hardware, screws or adhesive meet the description of gates in Legal Note 11(e) to Chapter 39, which describes the goods of heading 3925. The instant pet door is designed so that it can be permanently installed by means of screws and other mounting hardware or adhesive. When so installed the plastic pet door is used in the same manner as any other gate provided for in Legal Note 11(e) to Chapter 39. The applicable subheading for the plastic pet door will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, 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/. You have also asked about the country of origin marking requirements. A marked sample was not submitted with your letter for review. You state that each pet door will be packed inside a cardboard box that displays your logo, instructions, business contact information and pictures. You state that four of these boxes will be placed into an outer cardboard box. The illustrations that you submitted with your letter do not show any marking regarding the country of origin on any of the boxes. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. The proposed packaging does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. Each pet door must be permanently, conspicuously and legibly marked to indicate China as the country of origin. In the alternative, an article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the pet door by viewing the container in which it is packaged, the individual pet door would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Marking each box in which an individual pet door is imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the imported pet doors provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. Marking on the cardboard box that contains four pet doors will not satisfy the country of origin marking requirements. 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