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NY N007268




March 20, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Paulo Marcelo Valle
Warm Sleep Ind. e Comercio Ltda
Avenida Caiapo, 188, Qd 99, Lt 22,
St. Sta Genoveva,
Goiania-GO 74672-400
Brazil

RE: The tariff classification of a thermal controlled pet bed from Brazil

Dear Mr. Valle:

In your letter received February 22, 2007 you requested a tariff classification ruling.

The submitted sample is a thermal controlled pet bed, called an Igloo. The external surface area of the outer shell of the Igloo is made of a cellular PVC material, which is reinforced with a backing of nonwoven polyester. Inside the outer shell of the Igloo is a cushion, which also has an external surface area of cellular PVC, reinforced with a backing of nonwoven polyester. This combination PVC/polyester material that forms the external surface area of the cushion surrounds an internal foam material.

A series of electrical wires run through the length of the internal foam material. Sheets of aluminum foil, which have heat conductive qualities, cover the wires and are glued down to the foam material, thereby holding the wires in place. The wires are all joined at one end by means of an electrical terminal. The terminal, in turn, connects the wires to an extension cord, which protrudes through a circular opening in the cushion, and then through another circular opening in the back of the outer shell of the Igloo. At the end of the cord is a cylindrical multicontact plug connector. The Igloo is imported with a separate cord that has a cylindrical multicontact socket connector on one side and a control unit with an on/off switch on the other side. On one side of the control unit is a three-pronged plug. When the two multicontact connectors are mated, and the three-pronged plug is inserted into an electrical outlet, the on/off switch controls the flow of electricity into the control unit, which contains an electrical resistor and a small fuse box, for the purpose of warming the cushion.

You claim that the average Igloo weights 3 lbs and is 22” long by 18” wide by 16” high. However, the Igloo is manufactured in 5 different sizes. The submitted sample is 19.68” long by 13.38” wide by 11.81” high. The Igloo is intended for the purpose of keeping dogs or cats warm during maternity, old age, following a surgical operation or during low temperature seasons. It is intended for use at home or for use by veterinarians.

The Igloo is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. This article can function as a pet bed, even when the on/off switch that is located on the control unit is in the off position. Therefore, the article as a whole performs an ordinary function that merely incorporates the thermal function. In addition, the Igloo will be primarily used by domesticated pets around a household. It is therefore the opinion of this office that the essential character of the Igloo is its function as a household article of plastic.

The applicable subheading for the Igloo will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof plastics: Other: Other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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