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The tariff classification of plastic pet steps from China
Issued March 31, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N273669 (March 31, 2016)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
The submitted illustration depicts an item that is identified as Pet Steps, Item No. 4635. The item is made of plastic and consists of three steps. Although you have not stated the dimensions in your request, internet research reflects the fact that the first step is situated 5½” from the bottom, the second step is located 10” from the bottom and the third step is located 14½” from the bottom. The item is 11” in width. The entire item can fold flat to facilitate storage when not in use. The steps are designed to provide easy acces for a household pet to the top of a bed, sofa or other furniture.
CBP rationale
The applicable subheading for Item No. 4635 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.
Full text
N273669 March 31, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. R. A. Huff Etna Products Inc. 99 Madison Avenues 11th Floor New York, NY 10010 RE: The tariff classification of plastic pet steps from China Dear Mr. Huff: In your letter dated March 3, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as Pet Steps, Item No. 4635. The item is made of plastic and consists of three steps. Although you have not stated the dimensions in your request, internet research reflects the fact that the first step is situated 5½” from the bottom, the second step is located 10” from the bottom and the third step is located 14½” from the bottom. The item is 11” in width. The entire item can fold flat to facilitate storage when not in use. The steps are designed to provide easy acces for a household pet to the top of a bed, sofa or other furniture. The applicable subheading for Item No. 4635 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division
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