The tariff classification of plastic cat nail covers from China.

N337536 February 1, 2024 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Abraham Buxbaum Atlantic Freight Brokers Corporation 453 Broadway, Suite 111 Brooklyn, NY 11211 RE:  The tariff classification of plastic cat nail covers from China. Dear Mr. Buxbaum: In your letter received on January 10, 2024, you requested a tariff classification ruling on behalf of your client, Pets + People Consumer Products. Images were provided in lieu of a sample. The product under consideration is described as “Cat Nail Caps.” It consists of 40 plastic nail caps, two bottles of adhesive, and two applicator tips, all packaged together in a retail box. The caps are vinyl plastic nail covers that are placed over a cat’s nails and are designed to protect against destructive scratching. The caps are fully formed in the shape of a cat’s nails and designed to cover the entire nail when attached. After trimming a cat's nails, the user will fill the vinyl plastic caps with a prescribed amount of adhesive and apply them to the nails. Once the adhesive dries, they will remain affixed to the cat's nails until the nails shed, in roughly four to eight weeks. The submitted images show half of the caps are in pink and the other half are clear. We hold the opinion that this product would constitute a set for classification purposes, with the plastic nail caps imparting the essential character to the set, General Rule of Interpretation 3(b) noted. As the “Cat Nail Caps” set would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division