The tariff classification of a wooden pet crate from China

N363868
August 6, 2026
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4421.99.9880
Mr. Gus Dunnett The Jungle Badger Ecommerce Limited Flat A, 40 Redcliffe Road London, SW109NJ United Kingdom RE: The tariff classification of a wooden pet crate from China Dear Mr. Dunnett: In your letter, dated July 30, 2026, you requested a binding tariff classification ruling on a wooden pet crate. Product information and photos were submitted for our review. The product under consideration is a wooden pet crate measuring approximately 856 mm (W) x 550 mm (D) x 583 mm (H). The crate is intended to function as a sleep/rest location for a dog. The unit is floor-standing and is constructed of white oak plywood with solid white oak legs. There is a clear acrylic door at the front of the unit. Inside the unit there is a textile cushion on which the dog will lie. The pet crate is a composite good consisting of wood, acrylic, and textile. The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. The wood forms the structure of the pet crate and therefore imparts the essential character. The applicable subheading for the wooden pet crate will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either

the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division