The tariff classification of a dog chew from China
Issued December 22, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5609.00.1000
Headings: 5609
Product description
You submitted a sample of the Twisted Tail dog chew, which is made of rawhide and cotton rope that have been twisted together and knotted on both ends. The dog chew measures approximately 13 inches long. The dog chew is considered a composite good, made of rawhide and textile cord. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 05 (animal products) or in Chapter 56 (textile cordage). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 56. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted.
CBP rationale
The applicable subheading for the Twisted Tail Dog Chew toy will be 5609.00.1000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of cotton.
Full text
N197235 December 22, 2011 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5609.00.1000 Mr. Michael McCullough Vandegrift Forwarding Company, Incorporated 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a dog chew from China Dear Mr. McCullough: In your letter dated December 8, 2011, you requested a tariff classification ruling on behalf of your client, TFH Publications Incorporated of Neptune City, New Jersey. You submitted a sample of the Twisted Tail dog chew, which is made of rawhide and cotton rope that have been twisted together and knotted on both ends. The dog chew measures approximately 13 inches long. The dog chew is considered a composite good, made of rawhide and textile cord. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 05 (animal products) or in Chapter 56 (textile cordage). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 56. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the Twisted Tail Dog Chew toy will be 5609.00.1000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of cotton. The rate of duty will be 2.9% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned to you. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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