CLA-2-48:OT:RR:NC:N1:130
Mr. Matt Devitt
Pet Supplies Plus
17197 N. Laurel Park Drive
Suite 402
Livonia, MI 48152
RE: The tariff classification of corrugated cardboard cat scratchers with catnip from China
Dear Mr. Devitt:
In your letter, dated November 28, 2018, you requested a tariff classification ruling. Product information and photos were submitted for our review.
The product under consideration is three nested cat scratchers constructed from corrugated cardboard and packaged with catnip. The unit consists of three nested pieces that are constructed of many sheets of corrugated cardboard that have been laminated together and cut to a curved, M-like profile. The corrugation allows cats to hook their claws into, and scratch, the cardboard. The three pieces are packaged together with a small packet of catnip. The catnip is sprinkled into the cardboard to encourage the cat to scratch.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. Because the item consists of corrugated cardboard scratchers and catnip, each of which is classifiable under a different heading in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: (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. The three nesting scratchers and catnip packet are packaged together and appear to be ready for retail sale. The scratchers and catnip function together to encourage cats to scratch. Therefore, the items together constitute a set for tariff purposes. The corrugated cardboard scratchers together constitute the vast majority of bulk, weight, and value of the unit, as well as enable the activity of cat scratching. Furthermore, the cats could easily utilize the scratchers without the catnip acting as an enhancement. Therefore, we find that the corrugated cardboard scratchers impart the essential character of the set.
The applicable subheading for the corrugated cardboard cat scratchers with catnip will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4823.90.8600, HTSUS, unless specifically excluded, are subject to the additional 10 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 4823.90.8600, HTSUS, listed above.
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 https://hts.usitc.gov/current.
We note that the packaging in the photos provided does not indicate the country of origin of the cat scratchers. Title 19, Code of Federal Regulations, Section 134 governs the country of origin marking of imported goods. It is required that “every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States.” Please be aware that failure to comply with this regulation may result in administrative or penalty action.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division