The tariff classification of a pooper scoop from China.

NY H86533 January 11, 2002 CLA-2-39:RR:NC:SP:222 H86533 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Karen Skilken Doody Free 385 South 3rd Street Columbus, OH 43215 RE: The tariff classification of a pooper scoop from China. Dear Ms. Skilken: In your letter dated December 7, 2001, you requested a tariff classification ruling. The submitted sample is identified as a “Doody Free” pooper scoop made entirely of plastic. It consists of a shovel and rake with plastic handles. The separate handles are held together with a plastic groove that allows for free movement. A battery-operated flashlight is enclosed in a textile holder attached to one of the handles. For tariff purposes, the flashlight is considered to be part of the set. This item is clearly designed for use in cleaning up after pets around and outside of the home. The applicable subheading for the “Doody Free” pooper scoop will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles of plastics . The rate of duty will be 3.4 percent ad valorem.. 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 Alice Masterson at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division