The tariff classification of a pet washer from China
Issued April 7, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8481.80.5090
Headings: 8481
Product description
The article in question is described as a “ConairPro Yellow Dog Pet Washer”, Model PGRPW126. The pet washer is comprised of a circular spray head and two hand-operated valves interconnected by a length of tubing. One valve allows the washer to be connected to a water line and serves as a shut-off, while the second valve allows the user to control the flow of water to the spray head. The components of the washer are essentially of plastic. In your request you suggest that the pet washer falls under heading 3924, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of plastic. However, we find that the washer is provided for in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances. Further, articles of HTSUS heading 8481 are articles of section XVI. Articles of section XVI are excluded from HTSUS heading 3924 by force of note 1(g) to chapter 39 of the tariff. Accordingly, the pet washer falls to be classified in HTSUS heading 8481.
CBP rationale
The applicable subheading for the washer will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of other materials.
Full text
N055406 April 7, 2009 CLA-2-84:OT:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a pet washer from China Dear Ms. Trotta: In your letter dated March 10, 2009 you requested a tariff classification ruling. A sample was submitted. The article in question is described as a “ConairPro Yellow Dog Pet Washer”, Model PGRPW126. The pet washer is comprised of a circular spray head and two hand-operated valves interconnected by a length of tubing. One valve allows the washer to be connected to a water line and serves as a shut-off, while the second valve allows the user to control the flow of water to the spray head. The components of the washer are essentially of plastic. In your request you suggest that the pet washer falls under heading 3924, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of plastic. However, we find that the washer is provided for in HTSUS heading 8481, which provides for taps, cocks, valves and similar appliances. Further, articles of HTSUS heading 8481 are articles of section XVI. Articles of section XVI are excluded from HTSUS heading 3924 by force of note 1(g) to chapter 39 of the tariff. Accordingly, the pet washer falls to be classified in HTSUS heading 8481. The applicable subheading for the washer will be 8481.80.5090, HTSUS, which provides for taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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