CLA-2-48:OT:RR:NC:N5:130
Mr. Scot Kenney
City Kitty Distribution, LLC
P.O. Box 5701
Auburn, CA 95604
RE: The tariff classification of cat scratchers from Colombia
Dear Mr. Kenney:
In your letter, dated January 8, 2024, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on March 12, 2024. The ruling was requested for several styles of paperboard cat scratchers. Photos and product information were submitted for our review.
Your request includes several styles of cat scratchers, all with scratching surfaces constructed of corrugated paperboard. The corrugated paperboard sheets are laminated together side by side, along their broad surfaces, exposing the corrugation. The corrugation allows cats to hook their claws into, and scratch, the paperboard. The imported scratchers will be in the following configurations:
Item 1: a broad, contoured board consisting wholly of corrugated paperboard. The board is imported with two steel bar/brackets that can be inserted into the side of the board and then mounted to a wall.
Item 2: a scratcher constructed of metal, wood, and paperboard in the shape of a cat head. The sides of the scratcher are each formed by a piece of metal sheet cut to a stylized shape of a cat head. The head is generally oval with two pointed ears on top. The shape has a large cut-out, concentric oval opening in its center. The two metal sides are connected by curved boards constructed of corrugated cardboard. A convex board forms the top of the head, and a concave board forms the bottom of the head. Both surfaces actively function as the cat scratching surfaces. The entire form has four small wooden legs. The predominant and functional component of this scratcher is the corrugated paperboard.
Item 3: a broad, contoured board consisting wholly of corrugated paperboard. One side of the board is a slightly concave surface, while the other side is concave in a more pronounced curve.
Items 4 and 5: two shapes of similar cat scratchers with open sides. Each is constructed wholly of corrugated paperboard and is trimmed with a piece of textile (in the shape of the profile of the scratcher) applied to each side. Item 4 is generally a rounded rectangular shape, like a box but without its sides. A cat can scratch on top of the scratcher, inside the scratcher, or on the inner and outer walls of the scratcher. Item 5 is generally the same, but with a peanut-like profile.
Items 6 and 7: two similar box-type cat scratchers. Both are rectangular scratchers, like item 4, but item 6 has a textile applied to the side that forms outer walls for the scratcher, and item 7 has walls of printed paperboard with a cartoon image of the side of a bus. Both styles have a hole in the side wall for the cat to climb inside the scratcher.
Item 8: a small, standing cat scratcher post. The post has a rounded triangle base of fiberboard and the post itself is constructed fully of corrugated paperboard.
The applicable subheading for the cat scratchers will be 4823.90.8680, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other. The rate of duty will be free.
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 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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division