CLA-2-44:OT:RR:NC:N4:434
Nicole Vallee
Costco Wholesale
999 Lake Drive
Issaquah, Washington 98027
RE: The tariff classification of pet furniture from China
Dear Ms. Vallee:
In your letter, dated January 19, 2022, you requested a tariff classification ruling for two styles of La-Z-Boy pet sofas. Product information, including schematics, component value and weight breakdowns, and photos were submitted for our review.
Item number 1549167, the “Franklin Pet Sofa,” measures approximately 40” long by 27” deep by 15” high. Item number 1549168, the “Addison Pet Sofa,” measures approximately 35” long by 23” deep by 15” high and comes with a small throw pillow. Both are constructed, generally, of a wood frame and wood legs, with foam cushions covered with textile upholstery and are made to resemble miniature versions of regular sofas, but for pet use.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). The pet sofas are considered composite goods of multiple materials: fabrics, foam, wood, cardboard, bolts, hardware, glue etc. GRI 3(b) provides that composite goods that consist of different materials or are made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the essential character of the pet sofas is the wood frame and legs. The wood portions provide the form, structure, and support for the sofas, and, per your supplied breakdowns, predominate by both value and weight over any other single component.
You have suggested that the pet sofas should be classified under 6307.90.9889, HTSUS; however, the suggested classification is no longer valid as of midnight June 30, 2020. The U.S. International Trade Commission issued Revision 14 effective July 1, 2020, to the HTSUS. Revision 14 added statistical reporting numbers for face masks and changed subheading 6307.90.9889 to subheading 6307.90.9891 for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other: Other.” Via a GRI 3(b) analysis, the pet sofas are more specifically provided for in heading 4421, HTSUS, so classification under heading 6307, HTSUS would not be appropriate.
The applicable subheading for the pet sofas will be 4421.99.9780, HTSUS, which provides for “Other” articles of wood: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
Please note that modifications to the HTSUS (to align the HTSUS with the 2022 version of the Harmonized Commodity Description and Coding System) pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4421.99.9780, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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