CLA-2-48:OT:RR:NC:N4:234
Elizabeth Kessens
Customs Senior Analyst
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of pet pads from China.
Dear Ms. Kessens:
In your letter, dated April 16, 2015, you requested a tariff classification ruling. The ruling regarded Puppy Pads for toilet-training purposes. Samples and product information were submitted for our review. The samples were analyzed by the Customs lab and will be retained for reference.
The product is identified as item number 1556340A, EverPet Puppy Pads. The pet pads are used to absorb the excretions of animals, such as puppies, while they are being toilet-trained. Each pad measures approximately 21 inches wide by 21 inches long. The pads are designed for placement on the floor and are manufactured in functional layers. The face layer is composed of non-woven fabric which keeps the surface dry. The second layer is composed of tissue made from paper pulp which slows the liquid waste. The third layer is composed of paper pulp and superabsorbent polymers (SAP). The paper pulp immediately absorbs fluid and permits the SAP to absorb and contain the fluid in the pad. The fourth and final layer is composed of polyethylene (PE) film backing which keeps waste from soaking the floor.
The New York Customs and Border Protection Laboratory analyzed the pet pads and determined that the functional absorbent material is the combined paper pulp and SAP. The paper pulp and SAP far exceed any other component by weight.
General Rule of Interpretation ("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.
While all of the materials in the Puppy Pads are functional, fluids are primarily captured by the paper pulp and are then absorbed by the polymer. Although the SAP has more absorbent capacity than the paper pulp, it only supplements the absorbent function of a pad. The pad cannot function without the paper pulp and its immediate absorption properties. It is the opinion of this office that the paper pulp, by its nature and role, provides the essential character of the pads because it captures the liquid waste and keeps it from spreading until the polymer can absorb the fluid.
The applicable subheading for pet pads will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other.” The rate of duty will be free.
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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division