CLA-2-39:OT:RR:NC:N4:415
Ms. Michelle J. Bergeron
Samsonite, LLC
575 West Street
Mansfield, MA 02048
RE: The tariff classification of a pet carrier backpack from China.
Dear Ms. Bergeron:
In your letter dated April 14, 2023, you requested a tariff classification ruling.
A sample was submitted and will be returned separately.
The merchandise at issue is described as the “Meow Pet Backpack.” This is a hybrid pet carrier that can be worn as a backpack with the adjustable padded shoulder straps. The front side is made of a hard, molded plastic polycarbonate (PC). Atop the plastic side are cat-shaped ears and in the middle is a clear viewing window. The back side is made of a polyester woven textile fabric. There is a removable interior pad of polyvinyl chloride (PVC) which, when in place, holds the soft back side shape open. The double pull zipper opens the sides and top of the carrier, with the back panel dropping down for a pet to exit.
The carrier features mesh along the sides, air vents in the front, and a fan for ventilation. The five-volt fan is run by attaching the USB cable to a power bank which is not included. This is a fan only and does not contain any filters or purifying devices. It features three power levels, an auto sensor which shuts down the fan when the temperature reaches around 23-26 degrees Celsius, and an optional blue light. The carrier may be used without the optional fan, though it is not removable.
The hybrid pet carrier measures 44.5 centimeters in height by 35 centimeters in width by 27 centimeters in depth. The mesh sides allow for ventilation and measure 17 centimeters in height by seven centimeters in width. The bubble window made of PC is 27 centimeters by 17 centimeters.
You suggest the “Meow Pet Backpack” should be classified under 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” We disagree. The backpack pet carrier that was classified under subheading 6307.90.9891, HTSUS, in New York ruling N324287, dated May 16, 2022, was constructed from textile fabric. The subject merchandise is constructed from both a textile fabric and plastic.
The backpack pet carrier is a composite good consisting of a made-up textile fabric and plastic. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3 (b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the backpack pet carrier to be the plastic component as, per your submission, the plastic components predominate over the textile parts in both weight and value.
We note that per the U.S. Court of International Trade decision on Quaker Pet Group, LLC (Slip Op. 19-40, dated March 29, 2019), the “Meow Pet Backpack” would be classified by its constituent material, which in this instance would be the plastic. Therefore, the applicable subheading for this pet carrier will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, 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.
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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division