CLA-2-44:OT:RR:NC:2:230
Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026
RE: The tariff classification of cat scratching structures and hanging carpet scratchers from China.
Dear Ms. Robertson:
In your letter dated October 19, 2012, you requested a tariff classification ruling on behalf of your client, Worldwise, Inc.
The ruling was requested on cat scratching structures and hanging carpet scratchers. Five representative samples and product literature were submitted for our examination. The samples will be retuned to you, as requested.
Item # 09288 is described as “Scratching Post with feather toy”. The sample consists of a square medium density fiberboard (MDF) base measuring approximately 11 ½” (w) x 11 ½” (l) x 1” thick. The base is padded and covered in polyester carpet and its edges are bound with a microfiber suede textile. The underside of the base is fitted with four foam rubber disks. The scratching post measures approximately 18” (h) x 2 ½” in diameter and is composed of a paperboard core that is half-covered with rubber bristles, half-covered with sisal rope, and is topped with microfiber suede textile dome that is stuffed with polyester fiberfill. The scratching post screws into the center of the wood base and is vertically positioned. A feathered toy is attached with an elastic cord to the domed portion of the post by a plastic fastener.
Item # 09330 is described as “Scratching Bridge with feather toy and catnip”. The scratching bridge measures approximately 24” (l) x 8” (w) x ¼” thick and is constructed of one central arched plywood plank which forms the walking surface of the bridge. A polypropylene fiber carpet bound with microfiber suede textile is stapled into the upper surface of the bridge. Foam rubber pads are glued onto each foot of the underside of the bridge. A feathered toy is attached with an elastic cord into the underside of the bridge. A 3.5 gram package of catnip is included for retail sale with the bridge.
Item# 49526 is described as “Scratching Wave with feather toy”. The scratching wave measures approximately 30” (l) x 11” (w) x ¾” thick and is constructed of an S-curved plywood plank which forms the walking surface of the structure. The surface of each side of the scratching wave is covered with a synthetic fiber carpet textile which is bound with microfiber suede textile. One side of the structure includes a 7” (w) x 11” (l) scratching panel of woven sea grass. A feathered toy is attached with an elastic cord to the other side of the scratching wave. A 3.5 gram package of catnip is included for retail sale with the scratching wave.
The scratching post, scratching bridge and scratching wave are each constructed of multiple materials, i.e., wood, fabric, sisal rope, rubber, and sea grass, that are prima facie classifiable in different headings. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The essential character of the subject scratching bridge and scratching wave is imparted by the plywood core that makes up the frame of each item. The fiberboard base imparts the essential character of the scratching post. The wood elements of each item predominate in weight and are the most durable portions of each item. The wood is the chief structural material and allows each item to function as a cat scratching structure.
The applicable subheading for the cat scratching structures will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3% ad valorem.
Item # 70001 is described as “Hanging Carpet Scratcher with feather toy”. The sample is a hanging, rectangular-shaped, textile cat scratching mat that measures approximately 5 ½” (w) x 20” (h) ¼” thick. The cat mat is backed and bound with a microfiber suede textile. The front portion of the toy features three rectangular panels, each made up of a different material: polypropylene carpet, interwoven sea grass and interwoven sisal. Each panel is stitched into the suede textile binding. A feathered microfiber suede toy ball is attached with an elastic cord to the natural sisal panel using a plastic fastener. A cotton/polyester rope is threaded through two metal rings at the top of the scratcher and knotted; this rope allows the item to be hanged. A 3.5 gram package of catnip is included and stored in a zippered pocket located on the back side of the scratcher.
Item # 70003 is described as “Hanging Carpet Scratcher with feather toy”. The sample is a rectangular-shaped textile cat scratching mat that measures approximately 5 ½” (w) x 20” (h) ¼” thick. The mat is backed and bound with a microfiber suede textile. The front portion of the toy is made up of a polypropylene carpet. A feathered microfiber suede toy ball is attached with an elastic cord to the top portion of the scratcher using a plastic fastener. A cotton/polyester rope is threaded through two metal rings at the top of the scratcher and knotted; this rope allows the item to be hanged. A 3.5 gram package of catnip is included and stored in a zippered pocket located on the back side of the scratcher.
The applicable subheading for the hanging carpet scratchers will be 6307.90.7500, HTSUS, which provides for toys for pets, of textile materials. 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division