CLA-2-39:OT:RR:NC:N4:422
Mr. Joseph J. Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a plastic dog toy from China
Dear Mr. Kenny:
In your letter dated December 15, 2022, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph of the item was submitted along with your request.
The merchandise under consideration is referred to as the Anti-Bite Flying Disk, CVS Item 255437. The item is an orange round thermoplastic rubber (TPR) plastic disc. The exterior features images of paw prints and dog bones. The item measures approximately 8.5 inches in diameter by 1.2 inches thick. The plastic disc is to be used outdoors and is designed as a fetch-and-toss toy for a dog. You have indicated that the item will be sold and marketed as a dog toy.
The applicable subheading for the Anti-Bite Flying Disk, CVS Item 255437 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, 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, 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.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division