The tariff classification of a plastic dog exercise device from China.

NY J80523 February 20, 2003 CLA-2-39:RR:NC:SP:221 J80523 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Kelly Toy The Better Mousetrap People (B.C.) Ltd. 111 Water Street, Suite 210 Vancouver, B.C. Canada V6B 1A7 RE: The tariff classification of a plastic dog exercise device from China. Dear Ms. Toy: In your letter dated January 23, 2003, you requested a classification ruling. You have submitted drawings and a photograph of an item identified as “Dog Buddy”. It is an outdoor dog exercise device that is composed of plastic and metal. This product consists of a long metal spike that is placed in the ground. Flexible plastic pipe pieces joined together by plastic joints are positioned over the metal spike. The flexible plastic pipe pieces are made of poly vinyl chloride. The top of this device features a metal spring and a plastic cord with a dog chew toy. The flexible pipes bend when the dog pulls on the chew toy. The chew toy is carried into the air when released by the dog. In our opinion the essential character of this article is imparted by the plastic components. The applicable subheading for the “Dog Buddy” exercise device will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division