CLA-2-84:OT:RR:NC:N1:405
Laetitia Auzone
Eyenimal Inc.
60 Broad Street, Suite 3502
NY, NY 10004
RE: The tariff classification of the Intelligent Dog Bowl from France
Dear Ms. Auzone:
In your letter, received in this office on August 20, 2015, you requested a tariff classification ruling. Representative samples were submitted with your request and will be returned to you.
The product to be imported is the Intelligent Dog Bowl which consists of a plastic battery operated scale with a removable dishwasher safe stainless steel bowl. The front panel of the scale provides a digital LCD display, an on/off/zero tare touch sensitive key and a mode touch sensitive key. The mode key allows the user to measure weight, milk volume, or water volume. On the bottom of the scale is a unit conversion push-button switch which allows the user to choose between displaying the result in European (g/ml) or Anglo-Saxon (lb:oz/fl’oz) units of measure. The Intelligent Dog Bowl comes in two models: the Classic which has a max. bowl capacity of 1 liter and the XL with a max. bowl capacity of 1.8 liters. Both models are available in either black or white.
We find that the subject product is a composite good, the essential character of which is imparted by the scale. The applicable subheading for the Intelligent Dog Bowl will be 8423.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Weighing machinery (excluding balances of a sensitivity of 5cg or better), including weight operated counting or checking machines: weighing machine weights of all kinds; parts of machinery: Personal weighing machines, including baby scales; household scales: Digital electronic type. The rate of duty will be Free.
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 April Cutuli at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division