CLA-2-46:OT:RR:NC:2:230
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of a corn husk cat toy from China
Dear Mr. Crago-Edwards:
In your letter dated January 11, 2011, you requested a tariff classification ruling.
The ruling was requested on Item A056DA01487, “Corn Cat Toy”. A sample of the item was submitted for our examination. The item is a cat toy in the shape of a mouse. The mouse’s body measures approximately 2 7/8 inches long by 1 1/3 inches wide at its widest point. The mouse’s tail measures approximately 4 inches long. The body of the mouse is constructed of a small plastic bottle containing several plastic balls. The rattling noise of the balls is intended to appeal to the cat during play. The bottle is fully covered with two twisted strands of twisted, dried corn husk. The twisted cord-like corn husk is wrapped around the body and glued in place to completely conceal the plastic bottle. The tail is constructed of several wavy strips of dried corn husk glued into, and sealing, a hole pierced in the bottom of the plastic bottle. Two non-woven textile ears and a non-woven textile nose are glued to the “head” of the mouse.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
The cat toy is constructed primarily of twisted corn husks and plastic. The twisted corn husks constitute “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (“HTSUS”), which states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
Because the materials from which the sample is constructed are prima facie classifiable in different headings, the Corn Cat Toy is a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The twisted corn husks constitute the greatest weight and visual impact. The corn husks are also functional in that they can be gripped, clawed and chewed by a cat during play. The plastic bottle serves only form and noise purposes. The twisted corn husks impart the cat toy with its essential character.
The applicable subheading for the Corn Cat Toy will therefore be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division