The tariff classification of a pet toy from China.

N307613 November 19, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Chen Chen Liu Allstar Marketing Group 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a pet toy from China. Dear Ms. Liu: In your letter dated November 13, 2019, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an item identified as the “Wag Glider Dog Toy,” which consists of a half round plastic disk, similar to half of a ball with a flat, smooth bottom surface that glides across hard floors and carpets. The item is suitable for most indoor surfaces like carpet, tiles, vinyl, laminate and wood. The rounded top is composed of soft plastic and features a squeaker in the center. Dogs are encouraged to chase the disk skimming across the floor and pounce on it, activating the squeaker. The disk is not mechanical and is tossed by hand. The applicable subheading for the “Wag Glider Dog Toy” 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 the World Wide Web at https://hts.usitc.gov/current. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division