CLA-2-42:OT:RR:NC:N4:441
Mr. Paul McNabb
Greater Pacific Industries, Inc.
5828 221st Place SE
Issaquah, WA 98059
RE: The tariff classification of two pet bandanas from China
Dear Mr. McNabb:
In your letter dated April 26, 2022, you requested a tariff classification ruling. Photos were submitted in lieu of samples.
The articles at issue are pet bandanas. In your request, you stated that each article is composed of 100% polyester fabric. One bandana is printed with Halloween designs. The other one is printed with a Christmas image.
In your ruling request, you ask whether the pet bandana may be classified as a festive article in Heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof.” Although you suggest that the bandanas could be classified in Chapter 95 as festive articles, the instant bandanas are functional items, providing additional warmth and comfort to the animal. As such, they are not purely decorative. They are similar to apparel and have a utilitarian function. Note 1(x) to Chapter 95 states as follows: This chapter does not cover…“Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).” The bandanas are excluded from classification in Chapter 95, HTSUS.
The applicable subheading for the pet bandanas will be 4201.00.6000, HTSUS, which provides for Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material: other. The rate of duty will be 2.8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4201.00.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4201.00.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division