CLA-2-40:OT:RR:NC:N4:422
Ms. Debbie Brule
Jacobson Global Logistics Inc.
1930 6th Avenue So #401
Seattle, WA 98134
RE: The tariff classification of a rubber and rawhide dog toy from China
Dear Ms. Brule:
In your letter dated August 27, 2012, on behalf of Pawabunga! LLC, you requested a tariff classification ruling.
The submitted sample is identified as a “Ruffhides” refillable rawhide wrap. The imported item is a dog toy that is comprised of a rawhide dog chew which is in the shape of a bone and that is encased in a blue rubber wrap. There are large apertures in the wrap that allow the dog to see, smell and come in contact with the rawhide. The wrap delays consumption of the rawhide. However, after the chew is ultimately consumed, the wrap can be refilled with an additional rawhide refill which is sold separately and is not part of the importation. The wrap measures approximately 6.5” in length and the encased rawhide measures approximately 5.5” in length.
You have suggested that this item is correctly classified in subheading 0511.99.2000. However, we do not agree that this item is correctly classified in the subheading that you have suggested.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The rawhide dog chew will ultimately be consumed by the dog. Refill rawhides are sold separately and are designed to be inserted into the originally purchased rubber wrap. Consequently, the rubber wrap has greater longevity than the rawhide dog chew. Therefore, it is the opinion of this office that the rubber wrap provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the “Ruffhides” refillable rawhide wrap dog toy will be 4016.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: toys for pets. The rate of duty will be 4.3 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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division