The tariff classification of vinyl dog toys and melamine dog bowls from Vietnam.

NY G87366 March 14, 2001 CLA-2-39:RR:NC:2:222 G87366 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Dean Tsengas Virtu Company 1300 East Street Fairport Harbor, OH 44077-5573 RE: The tariff classification of vinyl dog toys and melamine dog bowls from Vietnam. Dear Mr. Tsengas: In your letter, dated February 7, 2001, you requested a classification ruling. The merchandise is described thus: dog toys of vinyl No 480 203 (EAN code 3507614802039) depicts Snoopy standing upright, clad in a white and blue striped sweater, blue pants, and yellow scarf. No 480 223 (EAN code 3507614802237) is the same as above, except larger. No 480 202 (EAN code 3507614802022) depicts Snoopy sitting upright, in a black dog collar. No 480 222 (EAN code 3507614802220) is the same as above, except larger. No 480 204 (EAN code 3507614802046) depicts Snoopy in a yellow cap (worn backwards), a red neckerchief, a purple backpack with two yellow closures, black sunglasses, standing on a divot of green grass. No. 480 224 (EAN code 3507614802244) is the same as above, except larger. dog mats, dog beds, doghouses, and dog clothing comprised of polyester and cotton fabric No 408900 is a set of 5 pet beds; 50, 55, 60, 65, and 70 centimeter sizes. No 408910 is a set of 3 traveling bags; in 3 sizes No 408920 is a set of 5 oval cushions; 50, 55, 60, 70, and 80 centimeter sizes. No 408 940 (50 centimeters), 408 941 (60 centimeters), and 408 942 (70 centimeters) are soft cushions with loose covers. No 408 930 (90 centimeters) and 408 931 (105 centimeters) are pet mattresses with loose covers. No 408 950 is a puppy home. No 408 960 is a sofa bed with loose covers. No 410 325 (25 centimeter size), 410 330 (30 centimeters), 410 335 (35 centimeters), 410 340 (40 centimeters), and 410 345 (45 centimeters), are red pullovers for dogs (depicting Snoopy). 410 326 (25 centimeter size), 410 331 (30 centimeters), 410 336 (35 centimeters), 410 341 (40 centimeters), and 410 346 (45 centimeters), are dark blue pullovers for dogs (depicting Snoopy). No 409 740, 409 741, and 409 742 are pet mattresses in bright red and dark blue, depicting Charlie Brown carrying balloons and Snoopy seated atop a doghouse. The three styles are in three different sizes. No 409 770 is a set of two pet homes; the colors and depictions are the same as above. No 409 710 is a set of three traveling bags in different sizes; the colors and depictions are the same as above. No 409 720 is a set of three oval cushions in different sizes; the colors and depictions are the same as above. No 409 730 is a set of two rectangular cushions and 409 731 is one rectangular cushion; the colors and depictions are the same as above. No 409 750 is a puppy home; the colors and depictions are the same as above. No 409 755 is a set of two pet homes in the shape of a large sneaker; the colors and depictions are the same as above. No 409 700 is a set of pet beds in different sizes; the colors and depictions are the same as above. No 409 760 is a set of two sofa beds in different sizes; the colors and depictions are the same as above. No 413 431 is a set of two dog coats, one is dark brown and the other is gunmetal; both depict snoopy in a knit cap carrying a hockey stick. No 412 131 is a set of two dog coats in bright red and dark blue, depicting Charlie Brown carrying balloons and Snoopy seated atop a doghouse. No 409 990 is a rectangular dog mat in white and blue and labeled, “Snoopy.” The mat has several pictures of Snoopy dressed as a waiter (in a black bow tie, with a towel draped over an arm) and carrying a tray, dressed as a chef and holding cooking utensils, depicted as a diner seated at a dining table, and standing upright, shouting “DINNER!” dog bowls of melamine – the interior of the bowls are white; the sides are dark blue and white, labeled, “Snoopy,” and have several pictures of Snoopy dressed as a waiter (in a black bow tie, with a towel draped over an arm) and carrying a tray, dressed as a waiter and pushing a food cart, dressed as a chef and holding cooking utensils, and depicted as a diner seated at a dining table. No 475601 (EAN code 3507614756011) is a 15 centimeter melamine bowl. No 475602 (EAN code 3507614756028) is a 19 centimeter melamine bowl. No 475603 (EAN code 3507614756035) is a 23 centimeter melamine bowl. The applicable subheading for vinyl dog toys (item 1) and melamine dog bowls (item 3) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics, other, other. The rate of duty will be 80 percent ad valorem. Goods that are products of Vietnam, whether imported directly or indirectly, are subject to duty rates listed in Column 2, as per General Note 3(b), HTS. We assume that you have an agreement with the holder of the “Peanuts” copyright that allows you to import this merchandise. Your inquiry does not provide enough information for us to give a classification ruling on dog mats, dog beds, doghouses, or dog clothing (item 2). Your request for a classification ruling should include the following: Submit a sample of these items. Identify each sample by style number Regarding the dog mats, dog beds, and doghouses, provide a component material breakdown showing the percentage of each fiber. You have submitted descriptive literature of dog collars and dog leashes, but you have not requested a ruling on these items. If you wish to procure a ruling on collars and leashes, submit a letter requesting a binding ruling and submit samples that are labeled by style number. As per the attached brochure, each ruling request should be limited to five items. The items in a single request must be of the same class or kind. For example one request may be for dog clothing and another for dog mats, doghouses and dog beds. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division