CLA-2 OT:RR:CTF:TCM H240490 TNA
Port Director, Service Port- Seattle
U.S. Customs and Border Protection
1000 Second Ave., Suite 2100
Seattle, WA 98104
Attn: Seth Merritt, Import Specialist
Re: Application for Further Review of Protest No. 3001-12-100414; Classification of various dog toys
Dear Port Director:
The following is our decision regarding the Application for Further Review (“AFR”) of Protest No. 3001-12-100414, timely filed on December 12, 2012, on behalf of Canine Hardware, Inc. (“Canine Hardware” or “Protestant”). The AFR concerns the classification of various types of dog toys under the Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
The subject merchandise consists of ten types of dog toys. The first toy at issue is the “Paraflight.” It is a disk constructed from a flexible rubber ring that is covered in brightly colored nylon material. The Paraflight is imported in two sizes: the small Paraflight is approximately 6.5 inches in diameter, and the large Paraflight is approximately 9.5 inches in diameter. The rubber ring that provides the Paraflight’s structure is approximately ½ inch in depth in the small model and ¾ inch in depth in the large model. The Paraflight’s textile covering attaches to the top of the toy, leaving a lip around the edge so that it can be gripped and thrown more easily. The words “Chuckit! Paraflight” are attached to the front. The Paraflight is intended to be thrown in the same manner as a flying disc, but it also floats in water.
The second toy at issue here is the Zipflight, which used to be called the Amphibious Flying Ring; this protest covers imports of this item under both names. It is a disc made of flexible rubber, is covered with brightly colored nylon material, and has a hole in the center. The Zipflight is imported in two sizes. The small Zipflight is approximately six inches in diameter, and its center hole is approximately 1.7 inches in diameter. The medium Zipflight is approximately eight inches in diameter, and its center hole is approximately 2.7 inches in diameter. In each size, the outer edge of the ring is exposed, and is thicker than the rest of the ring, creating a lip around the edge of the ring so that it can be gripped and thrown more easily. The words “Chuckit! Zipflight” are attached to the top of the Zipflight; the Amphibious Flying Ring had a patch with the word “Chuckit!” sewn to its top. The Zipflight is intended to be thrown in the same manner as a flying disc, but it also floats in water.
The third toy at issue here is the Heliflight. It is made of a hollow, triangular, flexible rubber frame. Brightly colored nylon material is attached to form the center of the triangle. The rubber frame is visible on the bottom. The corners of the triangle are bent downwards and curve the sides of the triangle. As a result, when the Heliflight is placed on a flat surface, it rests on the three corners and its edges are off the ground. The Heliflight is intended to be thrown in the same manner as a flying disc, but it also floats in water. It also comes in two sizes: the sides of the small Heliflight that make up its triangular shape measure approximately 8.5 inches, and the sides of the large Heliflight measure approximately 11 inches.
The fourth toy at issue here is the Flying Squirrel. It is made of a flexible, hollow, rubber frame covered with brightly colored fabric in the shape of a flying squirrel. The sides are curved so that the four corners stick out in a manner that suggests legs, and a protrusion on one side suggests a head. The top of the Flying Squirrel is imprinted with the word “Chuckit!” and a squirrel face wearing goggles. The underside of the Flying Squirrel’s four corners are made of glow-in-the-dark rubber. The Flying Squirrel is sold in three sizes: small, medium, and large. It is also sold in two color schemes. The standard Flying Squirrel is sold in two contrasting bright colors, such as orange and blue or green and blue. The Flying Squirrel Camo is sold in a bright color contrasted with a dark brown camouflage pattern. The Flying squirrel is designed to be thrown in the same manner as a flying disk, and, once thrown, spins in the same manner.
The fifth toy at issue here is the Indoor Flying Squirrel. It is made of soft, flexible rubber and is roughly the same shape as the Flying Squirrel but it has no face. Its solid rubber frame is covered with a blue and orange terry material. A label with the words “Chuckit! Fetch games” is sewn onto it. The rubber is softer and more flexible than the rubber used on the Flying Squirrel. The packaging for the Indoor Flying Squirrel indicates that it is designed for flight and indoor use.
The sixth toy at issue here is the Kick Fetch. It is a large rubber ball with a brightly colored textile covering. It has grooves that are formed in the rubber; it also contains a polyolefin foam core. The Kick Fetch is imported in two sizes. The small Kick Fetch is approximately 5.7 inches in diameter and has grooves that are approximately ½ inch deep. The large Kick Fetch is approximately 8 inches in diameter and contains grooves that are approximately one inch deep. The words “Chuckit! Kick Fetch” are inscribed on the outside of the item. The Kick Fetch is designed so that a pet owner will kick it for a dog to chase and retrieve.
The seventh toy at issue here is the Amphibious Bumper, which is intended to be used for both a game of fetch and tug of war between the pet and the owner. It is made of rubber, and all but the ends of the item is covered with a brightly colored nylon material. The Amphibious Bumper is shaped like a bar with three sides, and a nylon rope with a knot on one end is attached to one end. The Amphibious Bumper is imported in two sizes, the smaller of which was imported in the entries at issue here. It is approximately 6.75 inches long, and each of its sides is approximately 1.6 inches wide. The nylon cord attached to it is approximately 9 inches long. A label with the words “Chuckit! Fetch Games” is sewn onto the side.
The eighth toy at issue here is the Amphibious Boomerang. It is a fetch toy made of rubber and has three sides covered with a brightly colored nylon material. It is shaped like a boomerang, with two arms extending out at 90 degree angles from each other. The outer edge of each arm is approximately 7.75 inches long and two inches wide at its widest point, though its arms taper out to rounded tips at the ends. The Amphibious Boomerang is designed to be thrown by a person for a dog to fetch and is not designed to fly back to the thrower.
The ninth toy at issue here is the Ultra Tug. It is designed for a person to play tug of war games with a dog and for a person to throw long distances so that a dog can retrieve it. It consists of a hard rubber ball with the word “Chuckit!” engraved on one side; it also has a nylon loop secured to a metal bar inside the ball. The Ultra Tug is imported in three sizes. The small model consists of a rubber ball that is approximately two inches in diameter; the strap is 0.8 inches wide and extends out in a loop that extends six inches from the ball. In the medium size Ultra Tug, the rubber ball is approximately 2.5 inches in diameter, and the strap, which is 0.8 inches wide, extends out in a loop approximately 7.5 inches from the ball. In the large Ultra Tug, the rubber ball is approximately three inches in diameter, and the strap, which is 0.8 inches wide, extends out in a loop approximately 7.5 inches from the ball.
The tenth toy at issue here is the Ultra Tug Duo. It is similar in construction to the Ultra Tug, but it contains two hard rubber balls and each is secured to one end of the nylon loop. The Ultra Tug Duo is imported in two sizes. The small one consists of balls that are each approximately 2.5 inches in diameter, secured to a double nylon strap that is approximately 0.8 inches in width and 6.5 inches in length. The medium Ultra Tug Duo consists of two rubber balls that are each approximately three inches in diameter and are secured to the ends of a double nylon strap that is approximately 0.8 inches in width and nine inches long.
The subject merchandise was entered between October 10, 2010 and May 21, 2012. Prior to February, 2012, Protestant entered the “Paraflight” and the Kick Fetch under subheading 6307.90.75, which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” Between February and May, 2012, Protestant entered the “Paraflight” and the Kick Fetch under subheading 9503.00.00, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” Protestant entered the Zipflight, the Amphibious Flying Ring, the Heliflight, the Flying Squirrel, the Indoor Flying Squirrel, the Amphibious Bumper, and the Amphibious Boomerang under subheading 6307.90.75, HTSUS, in each of the entries where this merchandise was at issue. Throughout the period of importation, Protestant entered the Ultra Tug and the Ultra Tug Duo under subheading 4016.99.20, HTSUS, which provides for “Other articles of vulcanized rubber other than hard rubber: Other: Other: Toys for pets.”
The port liquidated the subject merchandise between June 15, 2012 and December 7, 2012. The port liquidated the “Paraflight,” the Zipflight, the Heliflight, the Flying Squirrel, Indoor Flying Squirrel, the Kick Fetch, the Amphibious Bumper, the Amphibious Boomerang in subheading 6307.90.75, HTSUS. The Port liquidated the Ultra Tug and the Ultra Tug Duo in subheading 5609.00.10, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of cotton.” Protestant now claims classification as toys of subheading 9503.00.00, HTSUS.
ISSUE:
Whether the subject goods are classified as toys of heading 9503, HTSUS, or in various headings of the nomenclature according to their constituent materials?
LAW AND ANALYSIS:
Initially, we note that this matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation for entries made on or after December 18, 2004. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)).
Further Review of Protest No. 3001-12-100414 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because Protestant raises new legal arguments regarding the classification of the subject merchandise. Specifically, Protestant argues that, while CBP has classified many toys in heading 9503, HTSUS, and many pet toys in other headings according to their constituent materials, CBP has not yet ruled on whether toys designed for interactive play between people and pets are designed principally for the amusement of adults or kids and therefore are classifiable as toys of heading 9503, HTSUS.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule 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 GRI may then be applied.
In addition, clarification is ensured by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.
The HTSUS headings under consideration are the following:
4016 Other articles of vulcanized rubber other than hard rubber:
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included:
6307 Other made up articles, including dress patterns:
9503 Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof:
Note 2 to Chapter 40, HTSUS, states, in pertinent part, the following:
This chapter does not cover:…
(f) Articles of chapter 95 (other than sports gloves, mittens and mitts and articles of headings 4011 to 4013).
Note 1 to Section XI, HTSUS, of which Chapter 63, HTSUS is a part, states, in pertinent part, the following:
This section does not cover:…
(t) Articles of chapter 95 (for example, toys, games, sports requisites
and nets)
Note 5 to Chapter 95, HTSUS, states, in relevant part, that:
Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “pet toys” (classification in their own appropriate heading).
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The EN to heading 4016, HTSUS, states, in pertinent part, the following:
This heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or by other Chapters.
The following are also excluded from this heading:…
(h) Toys, games and sports requisites and parts thereof of Chapter 95.
The EN to heading 5609, HTSUS, states, in pertinent part, the following:
This heading covers articles of the yarns of Chapters 50 to 55, articles of strip or the like of heading 54.04 or 54.05, and also articles of twine, cordage, rope or cables of heading 56.07, other than those covered by a more specific heading in the Nomenclature.
It includes yarns, cordage, rope, etc, cut to length and looped at one or both ends, or fitted with tags, rings, hooks, etc., (e.g., shoe laces, clothes lines, towing ropes), ships’ fenders, unloading cushions, rope ladders, loading slings, dish “cloths” made of a bundle of yarns folded in two and bound together at the folded end, etc.
The EN to heading 6307, HTSUS, states, in pertinent part, the following:
This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.
The EN to heading 9503, HTSUS, states, in pertinent part, the following:
This heading covers:…
(D) Other toys.
This group covers toys intended essentially for the amusement of persons (children or adults). However, toys which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., pets, do not fall in this heading, but are classified in their own appropriate heading.
Protestant argues for classification as toys of heading 9503, HTSUS. Protestant notes that toys designed for use by animals are only excluded from Chapter 95, HTSUS, when they are intended exclusively for animals. Protestant argues that the subject merchandise is designed for interactive play between humans and their dogs, thus making it designed for the amusement of adults or children as well as their pets. Acknowledging that heading 9503, HTSUS, is a principal use provision, Protestant applies the Carborundum factors to the subject merchandise and concludes that the subject merchandise is principally for the amusement of adults or children. See United States v. Carborundum Co., 63 C.C.P.A. 98, 102, 536 F.2d 373, 377 (1976). Protestant further argues that, to the extent that the subject merchandise, and the Indoor Flying Squirrel in particular, is substantially similar to the merchandise at issue in NY J89155, dated September 15, 2003, this ruling is not binding because it did not consider evidence of principal use by humans; nor did it perform a principal use analysis to determine whether classification in heading 9503, HTSUS, was appropriate.
In response, we note that Note 5 to Chapter 95, HTSUS, precludes items from classification in heading 9503, HTSUS, when they are used exclusively as pet toys (emphasis added). Therefore, we examine the way in which the subject products are used to determine whether they are within the scope of Note 5.
The subject merchandise is designed differently from similar toys that are for the amusement of humans. For example, although Protestant likens the Zipflight and the Paraflight to Frisbees, the Zipflight and Paraflight are made of rubber that is completely covered with textile. They also have round holes in the middle. In addition, the brightly-colored textile is the only visible component of these items. This is in direct contrast to Frisbees, which are of a simple plastic construction and are round discs without openings in the middle. Furthermore, part of the textile of Zipflight and Paraflight forms a lip that makes it easier for pets to handle. The same is true of items such as the subject Flying Squirrel and the Indoor Flying Squirrel. Although these items are thrown similarly to a Frisbee, they are not circular-shaped; nor are they made of plastic. To the contrary, they are more akin to the Zipflight and the Paraflight in that they are made of textile and rubber and are designed for dogs to be able to fetch them.
Similarly, the Amphibious Boomerang and Heliflight are not designed in the same manner as a regular boomerang- i.e., one that a person could throw and expect to fly back at him. To the contrary, they are only designed to go in one direction so that a person can throw it for a dog to retrieve. Similarly, a product such as the Kick Fetch is designed in such a way that it will be used exclusively as a pet toy. The Kick Fetch is different from a regular ball in that it has grooves and is softer than a regular ball, both of which make it easier for a dog to handle than a regular ball. Products such as the Amphibious Bumper, the Ultra Tug and the Ultra Tug Duo, which are designed for tug of war games or both tug of war and being thrown to be fetched, are also physically different from the types of products humans would purchase for their own amusement. Tug of war between humans is played with heavy duty ropes rather than textile or rubber items with small cords attached to them. As a result, the subject merchandise is designed in such a way to indicate use as a pet toy rather being principally used for human amusement. This is in contrast to the merchandise of NY M94197, dated June 12, 2006, to which Protestant cites in favor of classification heading 9503, HTSUS. There, the “Floppy Disks” at issue were stated to have the same physical characteristics as ordinary flying disks, unlike the subject merchandise.
In addition, the subject merchandise is marketed and sold as pet toys. It is advertised as pet toys, and is often sold in the “pet supplies” section of stores. Furthermore, pictures that appear on these products’ packaging shows them being used with dogs. See, e,g., http://www.amazon.com; http://www.ebay.com/. In addition, most of these products contain the “Chuckit! Fetch Games” logo either on the packaging or on the product itself, which further suggests use with pets, as humans are unlikely to fetch a toy. We also note that the name of the importer is “Canine Hardware,” which speaks to its business in pet toys.
Furthermore, customer reviews of the subject merchandise are focused on these products’ use with their pets and whether their pets liked them. These reviews show that customers are purchasing this merchandise for their pets, and show that their pets are the ones using them. Many of these reviews discuss how much their pets enjoy these products, and discuss whether these products are better suited to their pets than other merchandise on the market. Pictures that customers have posted also show these products being used exclusively by their pets. See, e,g., http://www.amazon.com. All of these factors support the conclusion that the subject products are used exclusively as pet toys under the terms of Note 5 to Chapter 95, HTSUS, and thus precluded from classification as toys of heading 9503, HTSUS.
Moreover, both Note 5 and the ENs support the legal distinction between human toys and pet toys. See Note 5 to Chapter 95, HTSUS; EN 40.16; EN 95.03. Protestant’s argument that any interactive pet toy is primarily for the amusement of humans would do away with that distinction- nearly all pet toys are designed for some interaction between pets and their owners, even if it is as small an interaction as the owner unwrapping the item and giving it to the pet. Their focus is on what amuses the pets and not on whether the humans enjoy playing with them.
The conclusion that subject merchandise is exclusively used as pet toys is consistent with a long line of prior CBP rulings that classify similar merchandise, not as toys of heading 9503, HTSUS, but in different headings according to their constituent material. See, e.g., NY N031329, dated June 24, 2008; NY M85610, dated August 10, 2006. Some of these rulings were issued to Protestant for other products in their “Chuckit! Fetch” line of products. See, e.g., NY J89155, dated September 25, 2003; NY K84832, dated April 2, 2004; NY M86935, dated October 20, 2006. As a result, under GRI 1 and Note 5 to Chapter 95, HTSUS, the subject merchandise cannot be classified in heading 9503, HTSUS, as toys that are designed principally for the amusement of adults or children. Thus, we classify them according to their constituent material.
Each of the subject pet toys is made up of two different materials. The Paraflight, Zipflight, Heliflight, Flying Squirrel, Indoor Flying Squirrel, Kick Fetch, Amphibious Boomerang and Amphibious Bumper all consist of rubber with a textile covering. The Ultra Tug and the Ultra Tug Duo consist of either one or two rubber balls attached to a nylon cord. As such, none of these items can be described by a single heading of the nomenclature. As a result, GRI 1 is not applicable. Because the subject merchandise is complete as imported, GRI 2 is not applicable either. Furthermore, none of the headings at issue is more specific than any other at issue; thus, GRI 3(a) is also inapplicable. As such, we turn to GRI 3(b), which provides, in pertinent part, that:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
…
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
For purposes of GRI 3(b), EN IX to GRI 3(b) explains, in relevant part, that:
For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those which the components are attached to each other to form a practically inseparable whole, but also those with separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.
With respect to the essential character of composite goods, EN (VIII) to GRI 3(b) provides the following guidance:
The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
In the present case, the Paraflight, Zipflight, Heliflight, Flying Squirrel, Indoor Flying Squirrel and the Kick Fetch all have rubber centers that are covered with brightly covered textile material. In the case of the Paraflight, Zipflight and Heliflight, that textile is nylon. In the case of the Flying Squirrel, Indoor Flying Squirrel and Kick Fetch, that textile is fabric or other textile material. Each of these items is designed to be thrown long distances so that a dog may run after it and fetch it. The subject merchandise’s rubber component makes this possible. If these toys were only textile, it is unlikely that it would travel that long a distance when thrown, thereby decreasing their effectiveness. In a case such as the Kick Fetch, the item’s grooves are made into the rubber itself, making it easier for a dog to pick up and retrieve. At the same time, however, the bright textile material is what gives these objects their appearance, and many are sold in more than one color scheme. This outward appearance and the softness of the textile are significant factors in making these toys attractive to pets. In addition, with items such as Flying Squirrel and the Indoor Flying Squirrel, the items only look like squirrels because of the textile design on the outside. Furthermore, the textile is what allows the words “Chuckit! Fetch” to be imprinted on most of these toys, thereby giving further indication that they are pet toys. As such, we find that both the rubber and the textile contribute to these item’s essential character. As a result, we cannot decide their classification by way of GRI 3(b).
GRI 3(c) states, in relevant part, the following:
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Thus, with respect to the Paraflight, Zipflight, Heliflight, Flying Squirrel, Indoor Flying Squirrel, and Kick Fetch, we decide their classification based on which applicable heading appears last in the nomenclature. In this case, heading 4016, HTSUS, describes their rubber component and heading 6307, HTSUS, describes their textile component. As such, the Paraflight, Zipflight, Heliflight, Flying Squirrel, Indoor Flying Squirrel, and Kick Fetch are classified in heading 6307, HTSUS, which provides for “other made up articles” of textile.
The subject Amphibious Bumper is intended to be used for both a game of fetch and tug of war between the pet and the owner. It is made of rubber, and all but the ends of the item is covered with a brightly colored nylon material. Furthermore, a nylon rope with a knot on one end is attached to one end of the Amphibious Bumper. It is also designed to be used in the water. Here, the rubber allows an owner to throw the Amphibious Bumper more easily for a dog to fetch, and the rubber is what allows the toy to float more easily. At the same time, the nylon rope is what allows the toy to be used for tug of war between a dog and its owners, and the nylon covering is what allows the toy to be brightly colored and highly visible. In fact, the Amphibious Bumper is advertised as being “designed for exceptional visibility and performance. Each brightly-colored style floats, will sail through the air with ease, and is easy on a dog's mouth.” These dual performance items speak to each of the materials at issue here. As a result, we are unable to determine the Amphibious Bumper’s essential character by way of GRI 3(b), and we turn to GRI 3(c) to determine classification. Because the textile component is described by heading 6307, HTSUS, and is last in numerical order in the nomenclature, the Amphibious Bumper is classified there.
The Ultra Tug and the Ultra Tug Duo are also designed for a person to play tug of war games with a dog and for a person to throw a ball long distances so that a dog can retrieve it. The Ultra Tug consists of a hard rubber ball with the and a nylon loop secured to a metal bar inside the ball; the Ultra Tug Duo consists of two rubber balls secured to a nylon loop. As with the Amphibious Bumper, the rubber allows an owner to throw it more easily for a dog to fetch, and the rubber is what allows the toy to float more easily. At the same time, the nylon rope is what allows the toy to be used for tug of war between a dog and its owners. Thus, each component of these items speaks to one of their dual uses. As a result, we are unable to determine the Ultra Tug and the Ultra Tug Duo’s essential character by way of GRI 3(b), and we turn to GRI 3(c) to determine classification. Because the textile component is described by heading 6307, HTSUS, and is last in numerical order in the nomenclature, the Ultra Tug and the Ultra Tug Duo are classified there. We note that the decision to classify the subject merchandise in heading 6307, HTSUS, is consistent with prior CBP rulings, as is reaching this conclusion by way of GRI 3(c). See, e.g., NY N031329, NY M85610, NY J89155, NY K84832, NY M86935.
HOLDING:
By application of GRI 3(c), the subject merchandise is classified in heading 6307, HTSUS. Specifically, it is provided for in subheading 6307.90.75, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” The column one, general rate of duty is 4.3%.
You are instructed to DENY the protest. Since the rate of duty under the classification indicated above is more than the liquidated rate for the Ultra Tug and the Ultra Tug Duo and the same for the rest of the subject merchandise, you are instructed to deny the protest in full.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division