Ms. Carol Robertson
Carmichael International Service
533 Glendale Blvd
Los Angeles, CA 90026
RE: The tariff classification of Pet Toys from China
Dear Ms. Robertson:
In your letter dated August 22, 2018, on behalf of your client, Worldwise Inc., you requested a tariff classification ruling. As requested, the samples will be returned.
The importation consists of 5 different pet toys. The first toy is identified as the Petlinks “Twinkle Star,” item number 49408-99987-024, which is a battery powered, light-up plastic ball toy for cats. The ball measures approximately 8” in circumference and features circular and star-shaped apertures. When the touch-activated toy is batted by a cat, the LED lights inside the ball are activated and twinkle through the round and star shaped apertures. The toy is designed to provide exercise for the cat and works well in a dark environment. Two AAA batteries are included.
The Smartykat “Cruzin Critter”, item number 09820-99977-024, is an electronic cat toy with a battery operated motor. It has a 2 inch tail and 6 pink humps. Included are two AAA batteries. The on/off switch actvates the motor and makes the critter toy move across the floor and powers the legs to create a lifelike critter walking action to amuse the cat.
The next cat toy is the Smartykat “Feather Whirl”, item number 09621-94997-012, which is an electronic motion cat toy that wobbles and spins with a feather wand. The plastic ball is weighted in order to keep the wand upright. The motorized spinning motion causes the ball to slowly roll around the floor and the feather whirl provides exercise to the cats. The ball is 3 inches in diameter, the wand is 8.5 inches long and AA batteries are included.
Petlinks “Rowdy Rustler”, item number 49227-94987-012, is an electronic cat toy. This cat toy consists of two pieces, i.e., (1) a spinning motorized ball toy with raffia ribbons and (2) a tent that can be used upright and collapsed. The spinning ball is placed in the tent when it is either upright or collapsed. The movement of the ball in the tent causes the cat to be distracted and entertained. There is an on and off switch. Two AAA batteries are included.
The last item under consideration is item number 77727-99997-0024 which is a battery-operated device referred to as the Sherpa “SHR No Pull Ultrasonic Trainer”. It measures approximately five inches in length and one inch in width and operates on 2 AAA batteries encased in a plastic housing. There is an internal ultrasonic speaker located at one end of the device which transmits an ultrasonic signal that is controlled by a 4 setting volume dial.
In use, the trainer attaches to the dog’s collar (via a metal loop collar adapter) on the end where the speaker is located, and at the dog’s leash on the other end. The Ultrasonic Trainer is activated by depressing the on/off button located on the side of the trainer and with the volume dial turned to its lowest setting. When the dog pulls, the walker tugs on the leash triggering an ultrasonic sound which is intended to correct the dog’s behavior. The intensity of the sound level can be increased if the dog continues to pull.
The applicable subheading for the plastic Petlinks “Twinkle Star,” item number 49408-99987-024, will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other household articles…of plastics: other: other…other”. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for (1) the Smartykat “Cruzin Critter”, item number 09820-99977-024, (2) the Smartykat “Feather Whirl”, item number 09621-94997-012 and (3) the Pet Links “Rowdy Rustler”, item number 49227-94987-012, will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the Sherpa “SHR No Pull Ultrasonic Trainer”, item number 77727-99997-0024, will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” The rate of duty will be 2.6 percent ad valorem.
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. Subsequently, 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. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) 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 8543.70.9960, 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., 9903.88.02, in addition to subheading 8543.70.9960, 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.
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 Patricia O’Donnell at [email protected]
Steven A. Mack
National Commodity Specialist Division