CLA-2-39:OT:RR:NC:N4:422
Ms. Stefani Paolucci
Delmar International NY Inc.
100 Colvin Woods Parkway
Tonawanda, NY 14150
RE: The tariff classification of a plastic dog toy from China
Dear Ms. Paolucci:
In your letter dated February 1, 2020, on behalf of your client, Hartz Mountain Corporation, you requested a tariff classification ruling. Photographs of the item were submitted along with your request.
The merchandise under consideration is the Chew ‘n Clean Tuff Bone. It is made of 59.5% nylon plastic, 40% thermoplastic polyurethane, and 0.5% dehydrated chicken. It measures approximately 5.6 inches long by 1.7 inches wide by 1.2 inches thick. The item is beige and features a green raised textured center, and is shaped to resemble a dog bone.
Incorporated into the plastic dog bone is dehydrated chicken flavoring. This ingredient adds flavor and a scented smell to the dog bone. These characteristics do not dissolve or erode, and the ingredient cannot be consumed. This item is used as a chewing toy for dogs and helps remove tartar from a dog’s teeth. The plastic dog bone is made for dogs weighing 20 to 50 pounds.
You suggest classification of the plastic dog bone in subheading 3926.90.5650, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. That subheading does not exist in the tariff. Heading 3926 provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914.” In Hartz Mountain Corporation v. the United States, 19 CIT 1149, 903 F. Supp. 57 (1995), determined that plastic pet toys and plastic pet supplies used by domestic household animals are classified as household articles in heading 3924.
Therefore, the Chew ‘n Clean Tuff Bone will be classified in heading 3924, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.”
The applicable subheading for the Chew ‘n Clean Tuff Bone will be 3924.90.5650, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, 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, 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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division