CLA-2 CO:R:C:F 953753 ALS
District Director of Customs
555 Battery Street
San Francisco, CA 94111
RE: Request for Further Review of Protest 2809-93-100020, dated January 7, 1993,
Concerning Pet Feeding Equipment
Dear Mr. Andrews:
This ruling is on a protest that was filed against your decision of
November 6, 1992, in the liquidation of an entry covering the referenced
products.
FACTS:
The merchandise under consideration consists of floor standing dry food
feeders, floor standing water founts, and cage mounted water bottles, including
caps therefor, which are used to automatically dispense food and water to
domesticated pets. The articles are made of plastic and are designed for use
in and about the house. The products were classified in subheading 3926.90.9090,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA)(now
3926.90.9590, HTSUSA).
ISSUE:
Are the subject articles classifiable as household articles of plastic or
as other articles of plastic?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by - 2 -
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in accordance with
the terms of the heading and any relative section and chapter notes. If GRI 1
fails to classify the goods and if the heading and legal notes do not otherwise
require, the remaining GRI's are applied taken in order.
Two of the products under consideration are pet water founts and dry food
feeders. They are designed to be set on a floor and provide food or drink for
small dogs, puppies, cats and kittens for 3-4 days which we would presume would
be necessary when the animals owner is away from the house. The products are
noted to be of durable heavy duty construction with a stable wide base design
and they may be used for indoor or outdoor use.
The remaining products under consideration are plastic water bottles for
birds or small animals which apparently fit on their cages and provide a ready
water source. The bottles when in use are equipped with dispenser caps. The
caps, based on the pictures in the protestant's catalog, appear to actually be
an assembly consisting of a plastic cover with a hole in the center and a steel
tube with an internal ball and rubber seal which passes through the cover. This
permits the assembly to function as a manually operated flow control valve.
The protestant believes that the subject products are generally
classifiable as household articles and classifiable in subheading 3924.10,
HTSUSA, because they are used in and around the house. The protestant
specifically claims that the bottles are classifiable in subheading 3923.30.0090,
HTSUSA, under the provision therein for bottles.
In considering the protestant's claims we noted that subheading 3923.30.00,
HTSUSA, covers articles for the conveyance or packing or goods. While bottles
are specifically noted thereunder they are grouped with carboys, flasks and
similar articles which are used to convey or pack goods. Since the subject
bottles are not used for that purpose we do not believe they are classifiable
in such subheading.
In considering the protestant's claim that the other pet items are
household items because they are used in or about a house, we consulted the
Explanatory Notes (EN) to the Harmonized System which represent the view of the
international classification experts. We noted that the exemplars in EN 39.24
generally provide for articles which are used by persons in the - 3 -
decoration or maintenance of the house, in servicing humans, etc. The articles
under consideration are beyond the scope of the aforementioned exemplars and,
thus, we do not believe that such articles are properly considered household
articles although they are used in the house. We believe that these items differ
from items such as the cat litter scoop designed to clean cat litter which was
covered by Headquarters Ruling Letter 088707, dated July 16, 1991. We note that
all articles used in a house are not considered household articles, e.g., radio
and television sets.
In regard to the caps used on the water bottles we note that they are more
than simple caps which prevent liquids from escaping from the bottles. The caps
consist of a plastic cover with a hole in the center and a steel tube with
internal ball and rubber seal which passes through the cover. These cap
assemblies function as manually operated flow control valves, dispensing liquid
when manipulated by the animal. The caps would, if not imported with the
bottles, be classifiable in the provision for valves.
HOLDING:
Pet water bottles and dry food feeding equipment made of plastics are
classifiable in subheading 3926.90.9590, HTSUSA, under the provision for other
articles of plastics, other, other, other, other. Articles so classified are
subject to a general rate of duty of 5.3 percent ad valorem.
Plastic caps with a hole in the center and a steel tube with internal ball
and rubber seal which passes through the cover and which are designed to fit
onto a pet water bottle are classifiable in subheading 8481.80.3090, HTSUSA, when
separately imported. In such case they would be dutiable at a general rate of
8 percent ad valorem.
Since the classification indicated above is the same provision as the
classification under which the entry was liquidated, you are instructed to deny
the protest in full.
A copy of this ruling should be attached to the Customs Form 19 and
provided to the protestant as part of the notice of action on the protest.
In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065,
dated August 4, 1993, Subject: Revised Protest Directive, this decision should
be provided by your office to the - 4 -
protestant no later than 60 days from the date of this letter. Any reliquidation
of the entry in accordance with the decision must be accomplished prior to
mailing of the decision. Sixty days from the date of the decision the Office
of Regulations and Rulings will take steps to make the decision available to
Customs personnel via the Customs Rulings Module in ACS and public via the
Diskette Subscription Service, Lexis, Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division