CLA-2-39:OT:RR:NC:N2:421
R.A. Huff
Etna Products Co., Inc.
99 Madison Avenue, 11th Floor
New York, NY 10016
RE: The tariff classification of a portable pet bath from China
Dear Mr. Huff:
In your letter dated March 11, 2016, you requested a tariff classification ruling.
The merchandise at issue is identified as a Portable Pet Bath with Carry Bag (Item # 4694). The product is rectangular in shape and composed of a lightweight steel frame and heavy polyvinyl chloride (PVC) plastic sheeting. The product, which can be used indoors or outdoors, is designed to enable a user to bathe a domestic animal. A drop-down door at one end of the bath allows a pet to easily enter and exit. When not in use the bath can be folded and stored in its own carrying case. The pet bath, when assembled, measures approximately 39" (L) x 24" (W) x 16.5" (H).
Based on the information provided, the PVC plastic component of the product comprises 60% of its composition by weight, and forms the sides and bottom of the bath, thus giving it the ability to retain water. As a result, the essential character of the pet bath is imparted by the plastic.
The applicable subheading for the portable pet bath will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Baths, shower baths, sinks and washbasins. The rate of duty will be 6.3% 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/.
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 Evan Conceicao at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division