CLA-2-39:RR:NC:N2:221
Mr. Mike Padesky
Firstrax, Spectrum Brands, Inc.
601 Rayovac Drive
Madison, WI 53711-2497
RE: The tariff classification of pet kennels from China.
Dear Mr. Padesky:
In your letter dated January 24, 2007, you requested a tariff classification ruling.
Two pet kennels, both identified as N2N pethouses, were pictured in the literature submitted with your letter. The larger pet kennel measures 32 inches by 22 inches by 23 inches and is stated to be suitable for pets weighing up to 50 pounds. The kennel is a two piece molded plastic construction with a heavy-duty steel door and a slide latching system. The bottom half is solid molded plastic and the top half is vented on the top and sides. The kennel is advertised as being perfect for “crate training.”
The literature also pictures a smaller kennel, also of molded plastics. The smaller kennel has a carry handle on the top and is of a size and shape suitable for traveling with the pet. The kennel has two grommet straps to help secure the kennel to the vehicle. For additional security, nylon cable zip ties, measuring 1/8 inch by 5.5 inches, not included, can be attached using the holes located around the top, sides and bottom door areas and side beltline of the pethouse.
The applicable subheading for the larger N2N pet kennel, without handles, that is designed and used for crate training, will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the smaller N2N pethouse, with handles, that is suitable for use as a travel kennel, will be 4202.99.9000, HTSUS, which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division