CLA-2-39:OT:RR:NC:N4:422
Ms. Elizabeth A. Kessens
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a plastic and textile dog toy from China
Dear Ms. Kessens:
In your letter dated November 16, 2015, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Tri-Ring Small Dog Toy, Sku number 1-699-1701. This item is a dog toy that is comprised of three rings that are consecutively interlocked. The outer two rings are made of a thermoplastic elastomer (TPR) plastic material and the center ring is made of a polyester textile material.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The center textile ring performs the subordinate role of holding the two outer rings together. The two outer plastic rings perform the primary role of providing the material with which the dog will have most contact. Furthermore, the plastic rings provide the majority of the weight and value. Therefore, it is the opinion of this office that the plastic rings provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 3924.90.5650 and we agree.
The applicable subheading for Sku number 1-699-1701 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% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division