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The tariff classification of a plastic dog house from China.
Issued February 8, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N302414 (February 8, 2019)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
You submitted photographs and a detailed description of an item identified as the “Lifetime Dog House” which consists of a predominantly plastic shelter for large dogs. The house is composed primarily of high-density polyethylene (HDPE) and a small amount of steel in the form of powder coated steel supports around the door opening to prevent chewing. The house features an interior secondary door for rain and wind protection and a hinged lid which opens for easy interior access. The rectangular house measures approximately 48.6” (L) by 41.5” (W) by 38.8” (H).
CBP rationale
The applicable subheading for the “Lifetime Dog House” 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
N302414 February 8, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Samantha J. Gaglio Lifetime Products Freeport Center Bldg. D-12 Clearfield, UT 84016 RE: The tariff classification of a plastic dog house from China. Dear Ms. Gaglio: In your letter dated December 19, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “Lifetime Dog House” which consists of a predominantly plastic shelter for large dogs. The house is composed primarily of high-density polyethylene (HDPE) and a small amount of steel in the form of powder coated steel supports around the door opening to prevent chewing. The house features an interior secondary door for rain and wind protection and a hinged lid which opens for easy interior access. The rectangular house measures approximately 48.6” (L) by 41.5” (W) by 38.8” (H). The applicable subheading for the “Lifetime Dog House” 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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