CLA-2-63:OT:RR:NC:N3:351
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a cat hammock from China
Dear Mr. Kenny:
In your letter dated April 7, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. The ruling request included two items, a cat hammock and a scratch post. This ruling will only address the classification of the cat hammock, Item 669947. The classification of the scratch post, Item 087882, will be addressed separately under ruling N318801. In lieu of samples, photographs of the two items were provided with your request.
Item 669947, described as a “cat hammock,” is intended to be used as a comfortable place for a cat to curl up and rest. The body of the hammock, measuring 21 inches in length by 13 inches in width, is made up of 100 percent plush polyester woven fabric. Both ends of the body of the hammock are folded and sewn to form a channel in which a wooden dowel is inserted. Two white braided cords are attached to the ends of each dowel to hang the hammock from hooks inserted into a curved pine wooden frame. The assembled hammock measures 23 inches in length by 14 inches in width by 7 inches in height. The hammock can be placed on a piece of furniture or on the floor.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. The cat hammock is a composite good made from both a made up textile hammock of plush polyester woven fabric (heading 6307) and a wooden frame (heading 4421). We find that the essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), HTSUS, the hammock will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration.
You have suggested that the cat hammock should be classified under subheading 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 6307.90.9891, 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division