The tariff classification of animal enclosures from China

N242497 May 31, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Robert C. Thompson W. J. Byrnes & Co. of Los Angeles, Inc. 8723 Bellanca Ave. Bldg. A Los Angeles, CA 90045 RE: The tariff classification of animal enclosures from China Dear Mr. Thompson: In your letter, received March 28, 2013, you requested a tariff classification ruling on behalf of your client, Precision Pet Products. The ruling was returned to you for additional information, which was resubmitted to this office on May 7, 2013. Product information was submitted for our review. The ruling was requested on three animal enclosures: the “Backyard Barn” chicken coop, the “Rabbit Multi-Plex” rabbit hutch, and the “Rabbit Shack” rabbit hutch. You state that each is constructed of solid fir wood panels and trim, with plywood roofs covered with asphalt shingles. Each item has a wood floor. The rabbit hutches are also constructed with metal wire screen doors. The Rabbit Shack sits on wooden stilt legs. None of the items is intended to be fastened to the ground, and each is designed to be moved to different locations, as desired. The chicken coop is the largest of the three enclosures, measuring approximately 59” (L) x 31” (W) x 32” (H). Each assembled enclosure could easily be moved by two individuals. None is substantial or permanent enough to constitute a prefabricated building, and none meets the exemplars set forth in Legal Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS). The enclosures will therefore be classified by their constituent material; the structure and protective elements of each enclosure are composed of wood. The applicable subheading for the animal enclosures will be 4421.90.9780, HTSUS, 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, Thomas J. Russo Director National Commodity Specialist Division