CLA-2-73:OT:RR:NC:N4:422
Ms. Carissa Clark
Cornerstone Brands
5568 West Chester Rd
West Chester, OH 45069
RE: The tariff classification of stainless steel pet bowls on a rubber tray from India
Dear Ms. Clark:
In your letter dated November 6, 2014, on behalf of Ballard Designs, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Quilted Rubber Pet Food Tray with Bowls, item number AU017. This item is comprised of a vulcanized black rubber tray, the top surface of which has two circular shaped depressions. Respectively situated in the two depressions are two stainless steel bowls, which are not attached to the tray. Beneath one of the bowls the word “Food” is molded into the tray and beneath the other bowl the word “Water” is molded into the tray. Printed on the inside bottom surface of each bowl are the words “More Please”. The rim around the perimeter of the tray measures 2” in height. This item will be imported in three sizes; small, medium and large.
You have suggested that this item is correctly classified in subheading 4016.91.0000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The tray is designed to perform the subordinate role of catching spills of food and water that might result from a pet eating and drinking from the bowls. Clearly the tray could not perform the intended function without the bowls, which perform the primary role of providing vessels from which the pet can eat and drink. Therefore, it is the opinion of this office that the stainless steel bowls provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for item number AU017 will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles …of …steel …: other: of stainless steel …other. The rate of duty will be 2 percent ad valorem.
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/.
Articles classifiable under subheading 7323.93.0080, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division