CLA-2-44:OT:RR:NC:2:230
Mr. Robert C. Thompson
W. J. Byrnes & Co. of Los Angeles, Inc.
8723 Bellanca Ave.
Bldg. A
Los Angeles, CA 90045
RE: The tariff classification of animal enclosures from China
Dear Mr. Thompson:
In your letter, received March 28, 2013, you requested a tariff classification ruling on behalf of your client, Precision Pet Products. The ruling was returned to you for additional information, which was resubmitted to this office on May 7, 2013. Product information was submitted for our review.
The ruling was requested on five animal enclosures: the “Outback Log Cabin” dog house, the “Outback Manor” dog house, the “Outback Savannah” dog house, the “Extreme Hen House” chicken pen, and the “Cape Cod” chicken coop/rabbit hutch. You state that each is constructed of solid fir wood panels and trim, with plywood roofs covered with asphalt shingles. The three dog houses each have wood floors, while the chicken coops utilize the ground. The chicken coops are also constructed with metal wire screen panels. You state that none of the items is intended to be fastened to the ground, and is designed to be moved to different locations, as desired.
The three dog houses vary in sizes, with the largest being approximately 64” (L) x 43” (W) x 39” (H). The largest of the chicken coops measures approximately 111” (L) x 40” (W) x 41” (H). Each assembled enclosure could be moved by two individuals. None is substantial or permanent enough to constitute a prefabricated building, and none meets the exemplars set forth in Legal Note 4 to Chapter 94, Harmonized Tariff Schedule of the United States (HTSUS). The enclosures will therefore be classified by their constituent material; the structure and protective elements of each enclosure are composed of wood.
The applicable subheading for the animal enclosures will be 4421.90.9780, HTSUS, Other articles of wood: 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division