The tariff classification of cat scratching post components from Turkey

N327662 August 29, 2022 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4421.99.9880 Rich O’Neill Meow Mews, Inc. 7 Farmersville Rd. Califon, NJ 07830 RE: The tariff classification of cat scratching post components from Turkey Dear Mr. O’Neill: In your letter, dated August 16, 2022, you requested a tariff classification ruling. Photos and detailed information were provided for our review. The products under consideration are Beech wood pieces that will ultimately be packaged in various configurations with additional pieces for assembly by the ultimate purchasers into “Scratchy” cat scratching posts. At time of importation, the pieces are loose and will be packaged for retail sale by your company here in the United States. You presented four representative styles of parts: Item 1 is a “Beehive Base,” SKU BSE-300-XXX-TRBE-MCL-PL. Item 2 is a “Tall Column,” SKU COL-550-XXX-TRBE-MCL-PL. Item 3 is a “Barrel Connector,” SKU CON-102-XXX-TRBE-MCL-PL. Item 4 is a “Top Finial,” SKU FIN-250-XXX-TRBE-MCL-PL. The pieces are shaped and drilled with holes to allow them be attached to each other and to additional components. You state that the Beehive Base, Tall Column, and Tip Finial may also be imported in versions that are wrapped with 100% cotton rope. In these versions, which are considered to be composite articles, the essential character of the parts is imparted by the wooden portion. The applicable subheading for the scratching post components, whether bare wood or wrapped with rope, will be 4421.99.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of wood: Other: Other: Other: Other: Other.” The column 1 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 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division