They are not yet assembled small animal cages (dimensions: length: about 115 cm, width: about 67, 5 cm, height: about 153 cm), consisting of a frame with four provided with plastic rollers legs made of steel, a floor, a roof , three side walls, four doors, four support racks and five ladders, each made of steel wire and two removable floor pans and four platforms, each made of plastic. The products serve as cages for rodents such as chinchillas or ferrets. - Applicant data -Implementation see attachment. The character of the multi-material products is determined, in particular, by the importance of their use and the size of the steel. Such products are included in TARIC code 7326 9098 90 as 'other than steel products specified in the aforesaid TARIC codes'. Not subheading 7326 2000, since the articles are not entirely made of steel wire.
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[1][1]. DEBTI25153/19-1#631345
Small animal cage "Lounge" (picture see attachment) - double-decker cage made of spruce wood (according to claimant), with height-adjustable wooden feet with plastic caps, a hinged metal mesh roof, a separate sleeping area in the upper floor, a wooden and a metal mesh door in the upper and a lattice door in the lower front area and side parts with metal mesh covering, with a bitumen-coated ramp and two bedding drawer with plastic tub, dimensions (external dimensions): L 107, 5 x W 58 x H 118 cm, not yet assembled, - for use as a stable for small animals. The wood determines the character of the whole because of its size and importance for use. "Goods of wood other than those of heading 4401 to 4420, not hangers, not of bamboo, not of fibreboard, no coffin, no ironing board or table, no trunk, not yet assembled (composite goods of wood character-defining, metal, Plastic and roofing felt) "
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[1][1]. DEBTI36397/19-1#644419
The articles in question are described as small animal cages. Each subject cage consists of a steel wire cage top with clips, which are attached to either plastic or steel trays. Both types of cages have small hinged steel wire doors for access to the inside of the cage. The cages are designed to be used for small animal containment. The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. In this instance, the two headings under consideration are 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof…of iron or steel, and 7326, HTSUS, which provides for other articles of iron or steel which are not more specifically provided for in any other heading of the tariff. The primary determination to be made in this case concerns the question of whether the small animal cages qualify as household articles. If the cages do qualify as household articles under heading 7323, HTSUS, then they will be classified under this heading since it is the more specific of the competing provisions.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N216000