CLA-2-63:OT:RR:NC:N3:351
Ms. Christina M. Leonard
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP
599 Lexington Avenue, Floor 36
New York, NY 10022-7648
RE: The tariff classification of textile pet carrier components from China
Dear Ms. Leonard:
In your letter dated November 27, 2018, you requested a tariff classification ruling on behalf of your client Worldwise, Incorporated.
You submitted photographs and samples of pet carrier components. The pet carrier components are a pet carrier body and two side panels composed of manmade woven textile materials. The pet carrier body features two small mesh panels on the top, sewn-on padded carry straps, and a zippered pocket. The side panels are very sturdy and feature mesh inserts and plastic loops to which a shoulder strap can be attached. Both the side panels and pet carrier body have zippered edges which will be attached together in the United States to create a finished pet carrier. It is to be noted that this pet carrier body has no internal frame and the side panels provide support to the pet carrier body. Your letter states that these two components will be imported separately.
The General Rules of Interpretation (GRIs) to the HTSUS set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order. Under GRI 2 (a) of the HTSUS, “any reference to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Upon review of the samples, we were persuaded that the pet carrier body component and the side panels do not have the essential character of a finished pet carrier. It cannot carry a pet in this condition. The pet carrier body component being separate (imported on separate conveyances) from the mesh side panels is completely unusable and is not a complete pet carrier in this construction.
The essential character of both items is imparted by the manmade textile fabric and both meet the definition of a “made up” article of textile according to the terms of Note 7 to Section XI, HTSUS.
The applicable subheading for the pet carrier components, pet carrier body and mesh side panels will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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.
The samples will be returned to you.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division