CLA-2-39:OT:RR:NC:N4:422
Ms. Yesenia Martinez
Test Rite Products
1900 S. Burgundy Place
Ontario, CA 91761
RE: The tariff classification of pet toys from China.
Dear Ms. Martinez:
In your letter dated January 17, 2019, you requested a tariff classification ruling.
You submitted a sample of a pet toy for dogs consisting of a manual ball launcher and ball. The ball launcher is composed of sturdy polypropylene (PP) and measures approximately 18” in length. The launcher features a curved shaft with an ergonomic handle end to facilitate repeated and longer throws. The launcher also features a cupped end specially designed to fit the included ball and also provides convenient, hands-free pickup of the ball from the ground. The ball is made of rubber, has a manmade textile fiber covering and features a squeaker. The ball launcher also comes in a 24” length and is identical in design but also includes a thermoplastic rubber (TPR) over molded grip. The 24” model also comes with the identical ball. The launchers and balls will be shrink wrapped together with a printed hang tag.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The launchers and balls are sets for tariff classification purposes with the plastic launchers providing essential character by bulk and importance to the sets.
The applicable subheading for the ball launcher sets 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 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division