CLA-2-44:OT:RR:NC:2:230
Mr. David King
Solvit Products
1114 W. Harris Rd.
Suite 101
Arlington, TX 76001
RE: The tariff classification of cat play structure kits from China
Dear Mr. King:
In your letter, dated April 17, 2012, you requested tariff classification rulings for three cat play structure kits, often marketed as “cat trees”. Each of the kits is packaged with the respective parts noted below, and is assembled after purchase by the consumer.
The Basic Kit consists of a 24”(L) x 15” (W) x 30mm (H) rectangular plywood base (“plywood base”); a 24” (L) x 15” (W) x 15mm thick oval plywood platform (“plywood platform”); one injection-molded polypropylene (PP) platform (“perch”); four injection-molded PP columns measuring 2.75” in diameter and 15.5” in length (“columns”); two injection-molded PP columns measuring 2.75” in diameter and 8” in length (“half-columns”); one 15.5” (L) PP column wrapped in sisal rope which functions as a scratching post (“scratching post”); a textile and feather “teaser toy” tethered to a fiberglass rod (“teaser toy”); a 100 percent polyester knit fleece cushion, with a fiber batting inner shell, which covers the perch (“perch pad”); and twelve injection-molded PP spacers and end caps.
The Intermediate Kit consists of a plywood base, two plywood platforms, one perch, five columns, four half-columns, two scratching posts, one teaser toy, one perch pad, and 14 spacers and end caps. Some of the columns and a scratching post are combined with half-columns to make 23.5” columns.
The Deluxe Kit consists of a plywood base, three plywood platforms, one perch, seven columns, four half-columns, three scratching posts, one teaser toy, one perch pad, and a sewn enclosure of woven polyester textile that fits over the perch. The enclosure is vertically supported by two steel wire brackets which assemble into the perch. The kit also includes a “hammock hideaway”, a three-dimensional, sewn structure inside which a cat can hide. It is constructed of 100% polyester woven fabric, has an interior fiberboard floor, and assembles to one of the plywood platforms.
Each unassembled cat tree kit is classified as a complete article in accordance with General Rule of Interpretation (GRI) 2(a). Each cat tree is made up of materials that are prima facie classifiable in different headings. As such, each is a composite good within the meaning of GRI 3(b). GRI 3(b) states that composite goods are to be classified according to the material or component that gives them their essential character. While all of the incorporated materials are functional, the essential character is imparted by the plywood base which supports the structure and allows it to be used for scratching and playing. Without the base, the structure would be too unstable for use. Additionally, the plywood platforms also are functional for play and serve to further stabilize the structure. The plywood elements constitute the majority of the trees’ weights.
The applicable subheading for the cat play structure kits will be 4421.90.9780, Harmonized Tariff Schedule of the United States, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3% 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/.
In your letter, you also requested classifications of each individual component of the kits. Title 19, Code of Federal Regulations, Section 177.2(b)(2)(ii) limits ruling requests to a maximum of five items, all of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. Please feel free to submit additional ruling requests for the individual components.
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 this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Sincerely,
(for)
Thomas J. Russo
Director
National Commodity Specialist Division