CLA-2-68:OT:RR:NC:N1:128
Ms. Juliana Tumulty
Samuel Shapiro & Co Inc.
1215 E. Fort Avenue
Baltimore, MD 21230
RE: The tariff classification of pet rocks and accessories from China.
Dear Ms. Tumulty:
In your letter dated June 14, 2021, you requested a tariff classification ruling on behalf of your client, Super Impulse USA LLC.
The merchandise under consideration is the Original Version Pet Rock and the Deluxe Version Pet Rock. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Original Version Pet Rock consists of a rock packaged for retail sale on a bed of straw or shredded paper, accompanied by a care manual. The Deluxe Version Pet Rock includes adhesive hair and googly eyes which may be used to decorate the rock. From the information you provided, the rocks are naturally derived from the earth and are machine-tumbled. They range in size from 5 to 8 centimeters wide by 3 to 7 centimeters long by 1 to 2 centimeters high.
You submitted six samples of rocks with your ruling request. Sample 1 was a plain black rock which measured approximately 6.9 centimeters wide by 4.6 centimeters long by 2.6 centimeters high at its widest points. Sample 2 was a black rock with a purple discoloration that measured approximately 5.2 centimeters wide by 6.9 centimeters long by 2.4 centimeters high at its widest points. Sample 3 was a white rock which measured 5.7 centimeters wide by 6.5 centimeters long by 3.1 centimeters high at its widest points. Sample 4 was a light brown rock with dark brown mottling which measured approximately 7.6 centimeters wide by 7 centimeters long by 2.5 centimeters high at its widest points. Sample 5 was a light brown rock with black banding which measured approximately 8.2 centimeters wide by 6.1 centimeters long by 2.2 centimeters high at its widest points. Sample 6 was a plain brown rock which measured approximately 6.1 centimeters wide by 7.4 centimeters long by 1.9 centimeters high at its widest points.
Laboratory analysis has determined that Samples 1 and 2 are basalt rocks, while samples 3, 4, 5, and 6 are quartz.
In your ruling request you suggest classification of the Original Version Pet Rock and the Deluxe Version Pet Rock in 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS) as other toys. However, although the request states that “some versions of this product will also include ‘rock decorations,’ such as googly eyes, fuzzy hair and other accessories to personalize the ‘pet’,” we find that there is no creative or manipulative play value associated with the product. Therefore, classification in 9503, HTSUS, is precluded.
The Original Version Pet Rock and Deluxe Version Pet Rock are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The machine-tumbled natural balsalt and natural quartz components provide the essential character of both styles of Pet Rock.
The applicable subheading for the natural basalt Original Version Pet Rock and Deluxe Version Pet Rock will be 6802.99.0060, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof…: Other: Other stone: Other.” The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the natural quartz Original Version Pet Rock and Deluxe Version Pet Rock will be 6815.99.4070, HTSUS, which provides for “Articles of stone or other mineral substances..not elsewhere specified or included: Other articles: Other: Other: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6802.99.0060 and 6815.99.4070, HTSUS, unless specifically excluded, are subject to an additional 25 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 subheadings 6802.99.0060 and 6815.99.4070, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division