CLA-2-56:OT:RR:NC:N3:351
Mr. Alex French
Carmicheal International Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of cat scratcher toys from China
Dear Mr. French:
In your letter dated December 3, 2018, and your follow up letter dated January 7, 2019, you requested a tariff classification ruling on behalf of your client, Worldwise. You submitted samples of two cat scratcher toys, and under a separate request, a base for one of the scratchers. Samples will be retained.
Item #49207 is described as a Claw Cone cat scratcher. It is made up from a plastic cone, seagrass, polyester and catnip. It is composed of 50 percent plastic, 40 percent seagrass, 7 percent polyester and 3 percent catnip. It is cone shaped and completely covered with seagrass that has been twisted into a cord. There is a small cat toy composed of fabric and filled with catnip attached to the top of the cone.
Item #09928, Brand: SmartKat, Scratch ‘n Spin is described as a cat scratcher. It is made up from textile fabric covered over a paperboard cylinder. It is composed of 50 percent manmade carpet fabric, 40 percent paperboard, 5 percent plastic and 5 percent other. Attached to the top of the fabric covered cylinder are two rotatable plastic wands with toys hanging on the ends. The toys are composed of textile ribbons. Both cat scratchers are designed to provide cats with stimulation to play and help meet their needs for scratching and climbing.
In your letter, you suggest that Item #49207, Claw Cone cat scratcher be classified under subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tableware, kitchenware, other household articles...of plastics: other." We disagree with your proposed classification. It is the opinion of this office that Item #49207, Claw Cone cat scratcher forms a "composite good” made up from the plastic cone classified in heading 3926 (other articles of plastics), HTSUS and 5609 (articles of yarn, rope, cordage of vegetable fibers), HTSUS.
The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the HTSUS. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Since no one heading in the tariff schedule covers the item in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. The plastic supports the item and gives it the cone shape and the seagrass cordage allows the cat to scratch, climb and play. We thus find that the essential character of the overall product cannot clearly be ascribed to either single material. GRI 3(c), HTSUS, directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. Again, the competing headings here are 3926, HTSUS and 5609, HTSUS. Heading 5609, HTSUS appears last in the tariff.
The applicable subheading for Item #49207, Claw Cone cat scratcher will be 5609.00.2000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of vegetable fibers, except cotton. The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 5609.00.2000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5609.00.2000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
Item #09928, Brand: SmartKat, Scratch ‘n Spin is composed of textile fabric designed to stimulate cats to climb and play. Subheading 6307.90.75 provides, in part, for the eo nomine goods called “pet toys.” Goods that are composed of textile fabrics and used for pets to play with is most specifically provided in subheading 6307.90.75, HTSUS.
The applicable subheading for Item #09928, Scratch ‘n Spin will be 6307.90.7500, HTSUS, which provides for other made up textile articles, other: toys for pets, of textile materials. The rate of duty will be 4.3 percent ad valorem.
You state that a base for item #09928 will be imported separately. The base is composed of a textile microfiber suede covered fiberboard. It measures approximately 11.75" squared and will be used to support the cat scratcher, item #09928. It is a composite good composed of a cut piece of textile fabric, classified under heading 6307, HTSUS and fiberboard classified in heading 4411, HTSUS. Each of the materials plays a significant role in the formation of the base with the fiberboard providing the stability and structure for the cat scratcher and the textile fabric providing the decorative appeal. The textile fabric also gives the base the ability to fold. Consequently, it is not possible to determine which material imparts this article with its essential character. Therefore, GRI 3(c) instructs that the good shall be classified under the heading that appears last in numerical order among those which equally merit consideration. The heading that appears last, is 6307, HTSUS and this product is classifiable as a made up article of textile fabric.
The applicable subheading for the textile covered fiberboard will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division