CLA-2-44:OT:RR:NC:N4:434
Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a cat scratching post 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. Product information and photos were submitted for our review. Please note that the cat hammock included on the original request will be addressed separately in ruling number N318781.
SKU# 087882 is a cat scratching post and play structure made of particle board. A square base supports a vertical pole and a top landing. The base and top landing each measure 34.5 cm square. The entire structure is 63 cm tall. The majority of the pole, base, and top landing are covered in polyester carpet. The cat can scratch the vertical pole and leap to the top landing to rest or play. Two sisal strings hang from the top to allow toys to be attached.
The scratching post is considered a composite good of multiple materials: particle board, carpet, and string. Per General Rule of Interpretation 3(b), composite goods that consist of different materials… shall be classified as if they consisted of the material or component which gives them their essential character. In this case, the particle board portion of the scratching post gives the item its essential character.
Chapter Note 3 to chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) reads, “Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, the particle board scratching post can be classifiable as articles of wood in headings 4414 through 4421, HTSUS.
The applicable subheading for the cat scratching post will be 4421.99.9780, HTSUS, which provides for “Other” articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4421.99.9780, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4421.99.9780, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division