CLA-2 CO:R:C:G 086069 KWM
Mr. Alan J. Backelman
North American Plastics, Inc.
1156 East 165th Street
Bronx, New York 10459
RE: Plastic pet toys
Dear Mr. Backelman:
This letter is in response to your inquiry dated November 9,
1989, requesting tariff classification of plastic pet toys.
Your letter and a sample of the goods have been forwarded to us
by our New York office for a classification ruling.
FACTS:
The samples submitted with your request are plastic dog
toys. The toys are molded in various shapes, from a human hand
to a hedgehog. All of the toys have painted highlights, and
whistle when squeezed.
ISSUE:
Are these pet toys considered "household articles" within
the purview of heading 3924, of the Harmonized Tariff Schedule of
the United States Annotated?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relevant
Section or Chapter Notes. Then, if GRI 1 fails to classify the
goods, and if the headings and legal notes do not otherwise
require, the remaining GRIs may be applied, taken in order.
We find no applicable headings within the nomenclature which
specifically classify "dog toys", "pet toys" or similar articles.
We note, however, that these goods may be considered other
articles of plastics in Chapter 39, HTSUSA. The first heading
eligible for classification in this case is 3924.90.5000, HTSUSA,
which provides for:
3924 Tableware, kitchenware, other household
articles and toilet articles, of
plastics:
3924.90 Other:
3924.90.5000 Other.............................
The alternative is heading 3926.90.9000, HTSUSA, which provides:
3926 Other articles of plastics and articles
of other materials of headings 3901 to
3914:
3926.90 Other:
3926.90.90 Other:
3926.90.9050 Other........................
The issue in this case centers around the determination of
whether or not these items are properly considered "household
articles" under heading 3924, HTSUSA.
We note that under the Tariff Schedules of the United States
(TSUS), both plastic and rubber pet toys were specifically
provided for. Other pet supplies were routinely classified as
"household articles" under the TSUS provisions. However, upon
reviewing the terms of the headings and subheadings under 3924,
HTSUSA, as well as the Explanatory Notes to that heading, we are
of the opinion that goods such as these are not properly
considered "household articles" under the Harmonized System.
We rest our determination first upon our belief that items
such as these are not of the kind or class of goods classified
under heading 3924, HTSUSA. Their principal use is not similar
to the uses of the exemplars found in the Explanatory Notes.
Second, we note that the nomenclature provisions for rubber
articles include a classification for rubber pet toys, separate
from the provisions for rubber household articles. In our
opinion, this indicates an intent not to include pet toys in the
HTSUSA provisions for household articles.
HOLDING:
The sample items are classified by application of GRI 1 in
subheading 3926.90.9050, as other articles of plastic. The rate
of duty on these goods is 5.3% ad valorem. Because the items are
imported from Mexico, they may be eligible for a free rate of
under the Generalized System of Preferences (GSP), provided that
all the provisions of the GSP are met.
Sincerely,
John A. Durant
Director
Commercial Rulings Division