The tariff classification of dental chewing rings for dogs, of paperboard and other materials, from Canada.

NY J85678 July 3, 2003 CLA-2-48:RR:NC:SP:234 J85678 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Ralph Saunders Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of dental chewing rings for dogs, of paperboard and other materials, from Canada. Dear Mr. Saunders: In your letter dated June 6, 2003, you requested a tariff classification ruling on behalf of your client, Omega Paw Inc, (St. Marys, ON, Canada). A sample package containing four “dental rings” for dogs was submitted for our examination. Each “dental ring” is a 4-inch-diameter ring of thick, multi-layered paperboard, coated on the exterior with a combination of ground wheat, hydrolyzed protein, dicalcium phosphate, sodium silicate, potassium sorbate, sodium perborate and peppermint oil. The product is designed to be chewed upon by a dog, whose teeth will be cleaned (and breath freshened) in the process. You contend that this product should be classified under subheading 4421.90.9740, HTS, which provides for other (non-enumerated) articles of wood. Your letter and an accompanying ingredient list refer to the substrate material of the dental rings as “fiber board” or “’fiberboard,” which is said to constitute 81% of the overall product. For tariff purposes, fiberboard (of wood or other ligneous materials) and articles thereof are, in fact, classifiable as wood products in chapter 44 of the HTS. However, based on our examination of the sample, and as reflected above in our description of the item, we find that the substrate is actually of paperboard, not fiberboard. Our observation is confirmed by marketing literature and the product’s packaging, both of which feature a cross-section diagram captioned with the words, “many paper layers acting like a toothbrush.” Since the paperboard appears to take the predominant role in the structure and function of the dental rings, they will be regarded for tariff purposes as articles thereof. Accordingly, the applicable subheading for the “dental rings” for dogs will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The general rate of duty will be 0.6%. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division