CLA-2-84:OT:RR:NC:N1:104
Alexander Kopp
CVS Pharmacy Inc
One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of a pet treat launcher from China
Dear Mr. Kopp:
In your letter dated June 17, 2024, you requested a tariff classification ruling.
The item is a mechanical, pistol-shaped pet treat launcher, CVS item # 554388, made predominantly of plastic. The item measures 7.4" high, 5.4" wide, and 1.9" deep. It uses a spring-loaded mechanism to shoot out pet treats that are loaded by the user into the unit's treat compartment (treats not included). The spring mechanism is made of plastic and iron enclosed securely in a plastic housing. In operation, the user applies pressure (manual force) to the unit's trigger which releases the energy stored in spring-loaded mechanism, propelling the treat forward.
The applicable subheading for the pet treat launcher, CVS item # 554388, will be 8479.89.9599, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
Products of China (PRC) classified under subheading 8479.89.9599, HTSUS, unless specifically excluded, are subject to the 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 8479.89.9599, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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/.
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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division