The tariff classification of Mother’s Heartbeat Puppy/Kitty Pillows from China

N310448 March 19, 2020 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Lisa Murrin Expeditors Tradewin, LLC 795 Jubilee Drive Peabody, MA 01960 RE: The tariff classification of Mother’s Heartbeat Puppy/Kitty Pillows from China Dear Ms. Murrin: In your letter dated March 3, 2020, you requested a tariff classification ruling on behalf of your client, K&H Manufacturing. The merchandise under consideration is identified as Mother’s Heartbeat Puppy/Kitty Pillows. The pillows are imported in either the shape of a heart or a dog bone, and available in various sizes, such as small, medium and large. Each pillow is constructed out of 100% polyester woven fabric face, 100% polyester tricot knit fabric back, and stuffed with polyester fiberfill. There is an opening on the side of the pillow, designed to house an electrical module that functions as the heartbeat device. The module is battery operated and comprised of three spring wires, a PCBA, a vibration motor, and an on/off button contained within a plastic housing. In use, the pillows are intended to help soothe and comfort pets such as puppies or kittens by providing a heartbeat effect. When the pillow is activated, the motor within the electrical module emits a vibration meant to mimic a mother’s heartbeat, which you state can be soothing and comforting to puppies or kittens. We note that the electrical module does not produce sound, only a vibration. The applicable subheading for the Mother’s Heartbeat Puppy/Kitty Pillows will be 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9960 HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9960, 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 Section 301 trade remedy, 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 https://www.cbp.gov/trade/remedies/301-certain-products-china 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. 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 Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division