N167896 N1 Ruling Active

The tariff classification of “Dog Tornado” dog toy

Issued June 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.9780

Headings: 4421

Product description

The Dog Tornado is constructed of four shaped medium density fiberboard (MDF) disks, each 9 inches in diameter, joined at the center by a metal bolt. The top disk is 1/4 inch thick, and the remaining three are 5/8 inch thick. There are washers that separating the disks, allowing the disks to spin freely. The top disk has two U-shaped cutouts that extend 2 1/2 inches from the outer rim toward the center bolt. Each of the remaining three disks is drilled with four 1 3/4-inch-diameter holes and two of the U-shaped cutouts. The cutouts and holes align when the disks spin. Dog treats are inserted into the holes; when play aligns the cutouts and holes, the dog can retrieve the treat as a reward.

CBP rationale

The applicable subheading for the Dog Tornado will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other.

Full text

N167896 June 13, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. Dan Grimes UPS Supply Chain Solutions 150-32 132nd Ave. Jamaica, NY 11434 RE: The tariff classification of “Dog Tornado” dog toy Dear Mr. Grimes: In your letter dated May 12, 2011, you requested a tariff classification ruling for a “Dog Tornado” dog toy. The Dog Tornado is constructed of four shaped medium density fiberboard (MDF) disks, each 9 inches in diameter, joined at the center by a metal bolt. The top disk is 1/4 inch thick, and the remaining three are 5/8 inch thick. There are washers that separating the disks, allowing the disks to spin freely. The top disk has two U-shaped cutouts that extend 2 1/2 inches from the outer rim toward the center bolt. Each of the remaining three disks is drilled with four 1 3/4-inch-diameter holes and two of the U-shaped cutouts. The cutouts and holes align when the disks spin. Dog treats are inserted into the holes; when play aligns the cutouts and holes, the dog can retrieve the treat as a reward. The applicable subheading for the Dog Tornado will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3% 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 this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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