The tariff classification of a plastic and textile dog toy from China
Issued December 15, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a Tri-Ring Small Dog Toy, Sku number 1-699-1701. This item is a dog toy that is comprised of three rings that are consecutively interlocked. The outer two rings are made of a thermoplastic elastomer (TPR) plastic material and the center ring is made of a polyester textile material. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The center textile ring performs the subordinate role of holding the two outer rings together. The two outer plastic rings perform the primary role of providing the material with which the dog will have most contact. Furthermore, the plastic rings provide the majority of the weight and value. Therefore, it is the opinion of this office that the plastic rings provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 3924.90.5650 and we agree.
CBP rationale
the two outer rings together. The two outer plastic rings perform the primary role of providing the material with which the dog will have most contact. Furthermore, the plastic rings provide the majority of the weight and value. Therefore, it is the opinion of this office that the plastic rings provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 3924.90.5650 and we agree. The applicable subheading for Sku number 1-699-1701 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% 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/.
Full text
N270764 December 15, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Elizabeth A. Kessens Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic and textile dog toy from China Dear Ms. Kessens: In your letter dated November 16, 2015, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Tri-Ring Small Dog Toy, Sku number 1-699-1701. This item is a dog toy that is comprised of three rings that are consecutively interlocked. The outer two rings are made of a thermoplastic elastomer (TPR) plastic material and the center ring is made of a polyester textile material. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The center textile ring performs the subordinate role of holding the two outer rings together. The two outer plastic rings perform the primary role of providing the material with which the dog will have most contact. Furthermore, the plastic rings provide the majority of the weight and value. Therefore, it is the opinion of this office that the plastic rings provide this item with the essential character within the meaning of GRI 3(b). You have suggested that this item is correctly classified in subheading 3924.90.5650 and we agree. The applicable subheading for Sku number 1-699-1701 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% 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic shoe tree from China
The tariff classification of a cat toy from China
The tariff classification and country of origin of a plastic scrub sponge
The tariff classification of a textile and a plastic pail from China
The tariff classification of a plastic bucket from Denmark
The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China
The tariff classification of assorted articles from China.
The tariff classification of a plastic sterilizer bag from Vietnam
The tariff classification of a Skeleton King Nutcracker Greeter from China
The tariff classification of a fly swatter from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →