CLA-2-44:OT:RR:NC:N4:434
Mr. Michael Brown
Brownstone International
18712 NE Portal Way
Portland, OR 97230
RE: The tariff classification of pet bowls from China
Dear Mr. Brown:
In your letter, dated August 6, 2019, you requested a tariff classification ruling on behalf of your client, Van Ness Plastic Molding Co. Inc. A product description and photos were submitted for our review.
The “pet watering and feeding bowls” are made from a composite material that is, per your submission, 57% bamboo, 20% corn starch, 11% organic biobased glue, 10% melamine, and 2% dry powder colorant. One photo depicts a round, shallow bowl with a drawing of a cat face at the bottom. The other photo depicts connected side-by-side food and water dishes with a gold fish motif at the bottom of each.
You propose classification in subheading 4419.19.9000, Harmonized Tariff Schedule of the United States (HTSUS), Tableware and kitchenware, of wood. However, the tableware and kitchenware of heading 4419 are for use by humans rather than animals.
The applicable subheading for the pet bowls, which are primarily wood, will be 4421.91.9780, HTSUS, which provides for “Other articles of wood: Of bamboo: Other: Other: Other: Other.” The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current.
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, 4421.91.9780, HTSUS, unless specifically excluded, are subject to the 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 4421.91.9780, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division