The tariff classification of a plastic pet bowl with an attached water bottle from China

N041690 November 7, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Francine Ramsey Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic pet bowl with an attached water bottle from China Dear Ms. Ramsey: In your letter dated October 7, 2008, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Portable Pet Water Bowl, SKU# 66010. This item is comprised of a water bottle made of polyethylene (PE) plastic material and a pet bowl made of polypropylene (PP) plastic material. The bowl is designed to be attached to the mouth of the water bottle so that when the water bottle is filled with water, the water can be squeezed directly into the bowl. This item can be attached to a belt or waistband by means of a plastic clip. It is designed to be used when exercising with a household pet outside. The combination water bottle and bowl measures approximately 13-1/4 inches long by 4-7/8 inches wide by 2-3/4 inches high. The applicable subheading for SKU# 66010 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division