CLA-2-39:OT:RR:NC:N4:422
9903.88.15
Ms. Kimberly Webb
International Pet Supplies and Distribution
654 Richland Hills Dr. San Antonio, TX 78245
RE: The tariff classification of pet supplies from China
Dear Ms. Webb:
In your letter dated September 1, 2023, you requested a tariff classification ruling. Samples were submitted along with your request.
Item 1, the “Reddy Cut and Serve Prep Board Set,” SKU #3815774, SKU#3815782, and SKU #3815791. The items consist of a cutting board and a removable nesting tray. You have indicated that the cutting board and tray will be packaged together for retail sale. The cutting boards and trays are available in green, white, and gray. The cutting board is made of 100% polypropylene (PP), and the tray is made of 100% silicone plastic.
The plastic cutting board measures approximately 12 inches long by 8.5 inches wide by 0.25 inches thick, as measured at its widest points. The plastic tray measures approximately 8.75 inches long by 9 inches wide by 0.125 inches thick, as measured at its widest points. The cutting board will be used on a countertop to prep and cut food. The tray transfers the prepared food into the animal’s food bowl.
Item 2, the “Reddy Prep Mat & Cutting Board Set” which you refer to as a “Reddy Reverse Dry Mat,” includes a textile mat in four assorted colors and a foldable cutting board: blue, SKU# 3815803; pink, SKU# 3815811; green, SKU# 3815820; and gray, SKU# 3815838. The mat is constructed from two layers of man-made microfiber loop pile fabric, each layer sandwiching a thin sheet of foam. You state the fabric is of knitted construction. The mat has rounded corners, binding along the edges, a 5/8 inch wide strip of silicone across the width of the mat on the front and back and a shallow 2 inch deep pocket across the full width of the mat that holds the foldable cutting board when stored. The mat measures approximately 24 x 12 inches. The foldable white cutting board is made of low-density polyethylene (LDPE) plastic material. The cutting board measures approximately 11 ½ inches long by 10 ½ inches wide, as measured at its widest points. The cutting board is designed to prep and cut food. It also folds in half and can pour dry food into the animal’s food bowl. The two items are intended to be used together to create a separate pet food preparation area and are considered a set for classification purposes. The essential character of the set is the textile mat.
Item 3, the “Reddy Silicone Storage bag,” SKU # 3815871, SKU #3815889, SKU #3815897, SKU #3815926, SKU #3815934, and SKU #3815942. Although you refer to this item as a storage bag, the bag folds down and becomes a feeding bowl for the dog. The volume capacity of the bowls is 6 cups and 10 cups. The bowls are made of 100% silicone plastic and are available in green, white, and gray. The small bowl measures approximately 6.7 inches long by 5.75 inches wide by 5 inches high. The large bowl measures approximately 8.86 inches long by 7.24 inches wide by 6.26 inches high.
Item 4, the “Reddy Silicone Cap Wet Food.” The Reddy silicone cap is described as a 100% silicone cover for a tube of pet food. The cap will cover the end of the food tube to keep food fresh and prevent leaking. The cap does not incorporate an additional seal and is identified to fit most medium-sized food rolls.
Item 5, the “Reddy Cleanup Set” which you refer to as a “Drool and Dish Towel Set,” includes a coordinating mitt and dish towel in four colors: blue, SKU# 3816161; pink, SKU# 3816081; green, SKU# 3816099; and gray, SKU# 3816101. The dish towel and mitt are constructed from the same 100 percent cotton terry toweling fabric in a striped design. The dish towel is hemmed on all four sides and measures approximately 11 × 18 inches. The fingerless, unlined mitt features a hanging loop and woven binding at the opening. The words “Best Friend Ever” are woven in a flat band at the bottom of the towel and at the open end of the mitt. The mitt measures approximately 9 × 7 ¼ inches.
The packaging refers to Item 5 as the “Reddy Cleanup Set.” The dish towel and drool mitt are joined together with plastic fasteners. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to user without repacking. In this instance the second criterion is not met since the drool mitt and kitchen towel are designed to carry out different activities. The dish towel is used for drying pet supplies and cleaning up spills; the drool mitt is intended to be used to wipe the drool from the pet’s chin. Therefore, the package is not classifiable as a set and each item is classified individually.
The applicable subheading for Item 1, the Reddy Cut and Serve Prep Board Set, SKU #3815774, SKU#3815782, and SKU #3815791, and for Item 3, the Reddy Silicone Storage bag, SKU # 3815871, SKU #3815889, SKU #3815897, SKU 3815926, SKU 3815934, and SKU 3815942 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for Item 2, the Reddy Prep Mat & Cutting Board Set, will be 6304.91.0140, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for Item 4, the Reddy Silicone Cap Wet Food will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for Item 5, the Reddy Cleanup dish towel, will be 6302.60.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton: Towels: Dish.” The rate of duty will be 9.1 percent ad valorem.
The applicable subheading for Item 5, the Reddy Cleanup drool mitt, will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3923.50.0000, 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, i.e., 9903.88.03, in addition to subheading 3923.50.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3924.90.5650, 6302.60.0010, 6304.91.0140 and 6307.90.9891, 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 subheadings 3924.90.5650, 6302.60.0010, 6304.91.0140 and 6307.90.9891, 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 silicon cap wet food, please contact National Import Specialist Christina Allen at [email protected]. If you have any questions regarding the cut and serve prep board set, and the silicone storage bags, please contact National Import Specialist Dana L. Giammanco at [email protected]. If you have any questions regarding the prep matt and cutting board set, the clean up dish towel, please contact National Import Specialist Kimberly Wachtel at [email protected]. If you have any questions regarding the clean up drool mitt, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division