The tariff classification of an Animal Chew Toy from China

N327501 August 31, 2022 CLA-2-14:OT:RR:NC:N2:231 CATEGORY: Classification TARIFF NO.: 1404.90.9090 Ms. Rachael Harris Chewy, Inc. 1855 Griffin Road Dania Beach, FL 33004 RE: The tariff classification of an Animal Chew Toy from China Dear Ms. Harris: In your letter dated August 8, 2022, you requested a tariff classification ruling. The subject merchandise is a small toy intended for dogs for chewing. The triangular shaped toy is composed of hay compressed into the shape of a tree and affixed to an applewood stick (genus Malus pumila). The dimensions of the article are approximately three inches wide by five inches long. You state that the hay is grown and harvested in China using hayseed from the United States. The product will be disinfected via heat application followed by drying. The applicable subheading for the Animal Chew Toy will be 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Vegetable products not elsewhere specified or included: Other: Other.” The rate of duty will be free. 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 1404.90.9090, 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., 9903.88.03, in addition to subheading 1404.90.9090, 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.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 Ekeng Manczuk at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division