CLA-2-39:OT:RR:NC:N4:421
Mr. Charles S. Parisi
Parisi Services, Inc.
P.O. Box 91217
Los Angeles, CA 90009
RE: The tariff classification of a pet waste bag dispenser and refill bags from China
Dear Mr. Parisi:
In your letter dated January 25, 2011, on behalf of Dogs On The Go, you requested a tariff classification ruling.
Two samples were included with your request. Item 1001 consists of a molded plastic case that holds and dispenses disposable pet waste bags. The dispenser is shaped roughly like a dog bone and measures approximately 3 ¼ inches in length and 2 inches in diameter. It incorporates a clip at the top so that the case can be secured to a belt loop or handbag for ease of carrying. It has a threaded opening and is preloaded with a roll of pet waste bags. There is a clear viewing window in the body so that the consumer can monitor the bag level. The waste bags are constructed of polyethylene (PE) plastic sheeting and are said to be degradable six months after use. The bags are imported in rolls with perforations between each bag so that they may be easily separated. You will also import packages containing replacement rolls of waste bags. The packages will contain from 2 to 12 rolls of bags. Item 1003, included with your request, consists of three rolls of bags.
The applicable subheading for the bone shaped molded plastic dispenser, whether imported alone or with a supply of waste bags, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the replacement polyethylene plastic waste bags will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene…other. The rate of duty will be 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 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division