CLA-2-63:OT:RR:NC:N3:351
Timothy J. Sheehan
Foley & Lardner
777 East Wisconsin Avenue
Milwaukee, WI 53202-5306
RE: The tariff classification of a pet pad from China
Dear Mr. Sheehan:
In your letter dated April 23, 2008, you requested a tariff classification ruling on behalf of your client, IRIS USA, Inc., of Pleasant Prairie, Wisconsin.
The submitted sample is identified as a pet pad. You state that it is intended to be used to absorb the excretions of animals, such as dogs, while they are being trained. It measures approximately 17½” x 23½” and is described as the “Wide” size. You indicate that your client also plans to import a “Square” size (17½” x 17½”) and an “Ultra Wide” size (23½” x 35½”).
The pet pads consist of a bottom layer of polyurethane sheet, a top layer of non-woven textile fabric, and an absorbent middle layer. The middle layer consists of one sheet non-woven sheet of textile fibers (you refer to them as polymers) and paper pulp quilted to a non-woven sheet of textile fibers. You state that the paper pulp and the textile fibers are the materials that provide the absorptive capacity for the pet pads, and that they are equally important in the absorption process. According to the values you have provided, the pulp outweighs the textile fibers in this sheet, but not in the finished product; the textile components are more costly than the pulp.
The pet pads are considered composite goods, made of plastic (the PE sheet), paper pulp, and textile fibers and fabric. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (plastic), Chapter 48 (paper), or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 63. General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the pet pads will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
You have suggested that the pet pads should be classified in subheading 4818.90.0000 or subheading 4823.90.1000, HTSUS. However, as the pads are not made of paper, they would not be classified in those subheadings. This item cannot be classified in heading 4818 because it is not a household or sanitary item that will be used by humans as described in the heading, nor is it going to be used in a hospital or sanitary environment apparently for human use as described in this heading. We have established that we cannot determine the essential character as paper pulp. It is the paper pulp and polymers that contribute to the absorbency of the middle layer, as you state in your letter; therefore we cannot classify it in heading 4823.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division