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NY N007189




March 1, 2007

CLA-2-73:RR:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.8587

Mr. Brian Wavra
Kolpin Outdoors Inc.
205 N. Depot Street
Fox Lake, WI 53933

RE: The tariff classification of a tree or boat platform for a dog

Dear Mr. Wavra:

In your letter dated February 14, 2007, you requested a tariff classification ruling.

The merchandise is described in your letter as a tree or boat platform for a dog (item number SAM FA0708). The article is designed to be attached to a tree or a boat. It provides a platform for a hunting dog. The platform is composed of a foldable steel frame and a polyester fabric seat. When not in use, the article can be collapsed flat for transportation or storage. When carried, the article can be supported by the two textile shoulder straps that are attached to the back of the metal frame. The straps hold the platform across the carrier's back and shoulders. You indicate that you have not decided which supplier you will use.

Your sample is being returned as requested.

The applicable subheading for the tree or boat platform for a dog will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles or iron or steel, other, other, other, other. The rate of duty will be 2.9 percent ad valorm.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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