CLA-2-46:OT:RR:NC:4:434
Joseph Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of pet related goods from China
Dear Mr. Kenny:
In your letter, dated December 21, 2022, you requested a tariff classification ruling for five pet related items. In lieu of samples, photos and detailed descriptions were submitted for our review.
Item 1, number RGP-529 is a simple mat constructed of woven bulrush grass (Typha davidiana). The mat measures approximately 11.5” wide by 16” long by 0.375” thick. It is designed for placement in the bottom of rabbit cages.
Item 2, number RGP-530, is a woven grass ball constructed of bulrush grass (Typha davidiana). The ball is designed to be used as a toy for rabbits or other small animals.
Item 3, number RGP-531, is a pet bed constructed of woven bulrush grass (Typha davidiana). It measures approximately 10” by 10” by 4.25” high with a curved cutout at the front. It is designed for use by rabbits and other small animals.
Item 4, number RGP-532, is the “Hide-A-Way Hut” for rabbits or other small animals to use as a bed or for privacy. It is constructed of woven bulrush grass (Typha davidiana) with a mat forming the floor, open sides, and an arched roof. It measures approximately 7” long by 6” wide by 6” high.
Item 5, number FT-455, the “Shark Hide-N-Play,” is a tunnel intended to be used by a ferret as a comfortable place to hide, chase, and play. The shark-shaped tunnel is composed of a 100 percent polyester woven, dyed gray, fleece fabric, and is stuffed with polyurethane foam. The item, measuring 19 inches in length by 9 inches in width and features two openings: 7 inches in length by 8 inches in width at the mouth and 5 inches in length by 3 inches in width under the tail. The shark-shaped tunnel also features round white pupils inside a crescent black eye with six crescent black gill appliques, and white teeth. The item is hand washable.
The dried grass used in the construction of Items 1 through 4 meets the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
You propose classification of Items 1 through 4 in subheading 4602.19.6000, HTSUS. We disagree. This subheading corresponds to wickerwork, which is commonly defined as products made of flexible, vegetable twigs or rods, in contrast to strips, filaments, parts of leaves, etc. The material used in the construction of Items 1 through 4 are not twigs or rods with a round cross section as required of wickerwork. See Headquarters ruling H263914 (8/1/16) for a definition of wickerwork. Furthermore, Item 1, the mats, are more specifically provided for in heading 4601, HTSUS.
Therefore, the applicable subheading for Item 1, the woven mat, will be 4601.29.6000, HTSUS, which provides for Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Mats, matting and screens of vegetable materials: Other: Woven or partly assembled: Other. The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for Items 2, 3 and 4, the grass ball, the grass bed, and the Hide-A-Way hut, will be 4602.19.8000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 percent ad valorem.
You suggest the “Shark Hide-N-Play” should be classified under 6307.90.7500, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” We agree. The rate of duty will be 4.3 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 subheadings 4601.29.6000 and 4602.19.8000, 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 subheadings 4601.29.6000 and 4602.19.8000, 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, 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.
The importation of this product may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
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