&&The 4-Pet Steps measures 15”W x 21”D x 16”H and have steps that have a 4” rise and a 5” depth. It is made from a dense polyurethane foam that acts as padding. It is a lightweight, easy to move staircase used for pets to access beds, couches or chairs. It has a 15lb weight capacity. The polyester cover has a non-skid dotted bottom to give it stability. The suede cover is removable and machine washable.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number has not been provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&Classification of the Padded 4-Pet Steps as furniture of heading 94.03 was initially considered; however, the Explanatory Notes to this heading specifically exclude ladders and steps, and instructs that “these are classified according to their constituent material (headings 44.21, 73.26, etc.)”. As this product is composed of two materials classified in different headings of the Customs Tariff – the textile cover of heading 63.07 and the polyurethane foam core of heading 39.24 – it will be classified in accordance with GIR 3(b), under the heading of the material that provides the product with its essential character. While the textile cover provides aesthetic appeal and enhanced stability to the product (via the non-skid base), the polyurethane foam core provides the product with its form, structure and weight bearing ability. Information provided with your request also indicates that the polyurethane foam comprises 75% of the value of the product, while the polyester textile cover only comprises 25% of the value of the product. Based on its role and value, it is the polyurethane foam that provides the essential character to the Padded 4-Pet Steps. This product is appropriately classified in heading 39.24, which covers Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.