CLA-2-44:OT:RR:NC:N5:130
TARIFF NO: 4421.99.9880; 9903.01.25
Mr. Corey Shull
Aosom LLC
27150 SW Kinsman Rd.
Wilsonville, OR 97070
RE: The tariff classification of a wooden chicken coop from China
Dear Mr. Shull:
In your letter, dated July 3, 2025, you requested a binding tariff classification ruling on a chicken coop.
Product information and photos were submitted for our review.
The product under consideration is a chicken coop, model D51-099V01. The coop includes a wooden hen
house in addition to a wood-frame enclosed run. The unit measures approximately 136.5” long by 63” high
by 59” wide. The elevated hen house, located at one end of the unit, is constructed of solid fir wood. A ramp
connects the elevated entrance of the house to the ground. The enclosed run, constructed of wood framing
and wire mesh, extends the full length of the unit.
The Explanatory Notes to the Harmonized System for heading 4421 specifically include “Rabbithutches,
hencoops, beehives, cages, kennels, troughs; yokes for livestock.” Therefore, the chicken coop is classifiable
in heading 4421.
The applicable subheading for the wood chicken coop will be 4421.99.9880, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other: Other.
The rate of duty will be 3.3 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including China, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 4421.99.9880, HTSUS, listed above.
In your letter, you inquire as to whether the chicken coop qualifies for duty-free treatment under the
Agricultural Actual Use provision set forth in subheading 9817.00.50, HTSUS. Section 177.7 of the
Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances.
Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States
Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court
of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The
classification determination may be impacted by court cases currently pending in the Court of International
Trade. See Great States Corporation DBA American Lawn Mower Co. v. United States, Court No. 24-00216;
Melnor Inc. v. United States, Court No. 25-00052; and Hydro Gear v. United States, Court No. 23-00044.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have
been resolved. The above referenced file is hereby administratively closed.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division