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HQ 086503


March 29, 1990

CLA-2 CO:R:C:G 086503 RFC

CATEGORY: CLASSIFICATION

TARIFF No.: 4421.90.9040

Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
4950 Gateway East
P.O. Box 144
El Paso, TX 79942

RE: Wood-constructed, carpet-covered cat structures

Dear Mr. Seley:

This ruling letter is in response to your request of January 29, 1990, on behalf of Pacific Coast Pets of Rialto, California, concerning classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for wood-constructed, carpet-covered cat structures. The goods are produced in Mexico.

FACTS:

The goods consist of wood-constructed, carpet-covered structures for use by cats for scratching, sleeping, and residing.

ISSUE:

Whether wood-constructed, carpet-covered structures for use by cats should be classified as "furniture" or as "other articles of wood" under the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that for "legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...."

In the instant case, the above-described goods consist of wood-constructed, carpet-covered structures for cats. Chapter 44 of the HTSUSA provides for the classification of "wood and
articles of wood." Moreover, the Explanatory Notes to Heading 4421 ("other articles of wood"), list as examples of goods included within the heading, pet- or animal-related articles similar to the above-described goods (e.g., rabbit-hutches, hen- coops, bee-hives, cages, kennels). Therefore, the above- described goods are properly classified as "other articles of wood" in Heading 4421.

The above-described goods would not be classified as "furniture" in chapter 94 of the HTSUSA because furniture is for use by humans rather than by pets or animals, and consists of articles, such as tables, chairs, bedsteads, desks, and cabinets, required for use or ornament in a house, office or the like. See The Random House Dictionary of the English Language 575 (1983); see also general note (4)(A) to Explanatory Notes to chapter 94, HTSUSA (furniture means "any 'movable' articles...which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants...").

HOLDING:

The above-described goods are classified under subheading 4421.90.9040, HTSUSA, which provides for other articles of wood: other: other: other.

Sincerely,

John Durant, Director
Commercial Rulings Division

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