The tariff classification of a plastic pet food mat from China

N331412 March 13, 2023 CLA-2-39:OT:RR:NC:N4: 422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Ivy Yang Bansco Enterprise Limited RM.1308, Diya Tower, Jindi Bldg, Zhong Shan Yi Rd ,GuangzhouChina RE: The tariff classification of a plastic pet food mat from China Dear Ms. Yang: In your letter dated March 9, 2023, you requested a tariff classification ruling.  Photographs and a specification sheet of the item were submitted with your request. The item under consideration is referred to as a plastic pet food mat, model #SJ4060.  The food mat is made of polyvinyl chloride (PVC) and resembles a large bone.  It is square-shaped grey, with four paw prints in each corner.  It measures approximately 23.5 inches long by 15.75 inches wide by 0.27 inches high.  The product is used by domestic animals and is to be placed on the floor in the pet’s eating area. Hartz Mountain Corporation v. the United States, 19 CIT 1149, 903 F. Supp. 57 (1995), has determined that plastic pet toys and plastic pet supplies used by domestic household animals are classified as household articles.  Therefore, the plastic pet food mat is considered a plastic pet supply and will be classified in heading 3924 as a plastic household article. The applicable subheading for the plastic pet mat, model #SJ4060 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem. 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 7.5 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. 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 and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division