CBP Ruling N033545 — The tariff classification of a disposable bowl for dogs from China

Tariff classification

Headings: 4823

Product description

You submitted a sample of an item designated as “Slurpabowl”, SKU # 10048315, for our examination. The item which is a disposable bowl for dogs is a collapsible, portable paper bowl made of a polypropylene synthetic coated paper. When opened for use, the square paper bowl measures approximately 5” x 5” x 2” deep. When conveniently folded it becomes a rectangular packet that measures approximately 4½” wide x 2¼” high x ¼” deep. The disposable bowl can be folded into two halves and is designed to resemble a pup. The two halves unfold into a “feeding” receptacle simulating die-cut details of a dog’s face with eyes, nose and ears on the front of the bowl. The item uses the pet bowl in the center as the body and extends into a tail from the flap that will secure the packet when folded. The name “slurpabowl” is printed on the flap closure. As stated in hour letter, it is a disposable pet bowl designed to conveniently fit in a purse or pocket that can be unfolded and filled with food or water for your pet.

CBP rationale

The applicable subheading for the disposable bowl will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard.

Full text

N033545 August 15, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a disposable bowl for dogs from China Dear Ms. Davidson: In your letter dated July 11, 2008, you requested a tariff classification ruling. You submitted a sample of an item designated as “Slurpabowl”, SKU # 10048315, for our examination. The item which is a disposable bowl for dogs is a collapsible, portable paper bowl made of a polypropylene synthetic coated paper. When opened for use, the square paper bowl measures approximately 5” x 5” x 2” deep. When conveniently folded it becomes a rectangular packet that measures approximately 4½” wide x 2¼” high x ¼” deep. The disposable bowl can be folded into two halves and is designed to resemble a pup. The two halves unfold into a “feeding” receptacle simulating die-cut details of a dog’s face with eyes, nose and ears on the front of the bowl. The item uses the pet bowl in the center as the body and extends into a tail from the flap that will secure the packet when folded. The name “slurpabowl” is printed on the flap closure. As stated in hour letter, it is a disposable pet bowl designed to conveniently fit in a purse or pocket that can be unfolded and filled with food or water for your pet. The applicable subheading for the disposable bowl will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard. 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 http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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