N153441 N1 Ruling Active

The tariff classification of a plastic dog bowl from China

Issued April 12, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

The submitted sample is identified as a dog bowl. It is constructed of polylactic acid (PLA) plastic material and bamboo powder filler. The bowl measures approximately 10” in diameter across the base by 3” high. It features recessed hand grips on the bottom portion of two opposing sides and the word “DOG” in raised letters is molded into two opposing sides.

CBP rationale

The applicable subheading for the dog bowl will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N153441 April 12, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Wendy H. Pate C.H. Robinson International, Inc. 4969 Centre Pointe Drive Suite 103 North Charleston, SC 29418 RE: The tariff classification of a plastic dog bowl from China Dear Ms. Pate: In your letter dated March 3, 2011, on behalf of Harry Barker, you requested a tariff classification ruling. The submitted sample is identified as a dog bowl. It is constructed of polylactic acid (PLA) plastic material and bamboo powder filler. The bowl measures approximately 10” in diameter across the base by 3” high. It features recessed hand grips on the bottom portion of two opposing sides and the word “DOG” in raised letters is molded into two opposing sides. The applicable subheading for the dog bowl will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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

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