The tariff classification of a plastic, aluminum, cotton and polyester pet repelling blanket from China

N031798 July 22, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Mr. Joshua R Birdwell Winimports, Inc. 1110 Douglas Avenue Suite 1020-1021 Altamonte Springs, FL 32714 RE: The tariff classification of a plastic, aluminum, cotton and polyester pet repelling blanket from China Dear Mr. Birdwell: In your letter dated June 19, 2008, on behalf of Petzoff International, Inc., you requested a tariff classification ruling. The submitted sample is identified as a pet blanket, basic model. One side of this blanket is made of cotton. The other side is made of a sheet of polyethylene terephthalate (PET) plastic material onto which aluminum is applied as a powder and then vacuum sealed to the plastic. The thickness of the plastic is .024 mm and the thickness of the aluminum is .001 mm. The filling material in between the two sides of the blanket is made of polyester. Another style that will be imported is identified as the boutique model. This model has one side made of polyester rather than cotton. Like the basic model, the other side of the boutique model is made of PET and aluminum powder and the filling is made of polyester. This item is designed to keep pets off of furniture. Before pets are left alone in the house, the blanket is draped over a couch, chair, etc. with the plastic/aluminum side facing outward. When a household pet attempts to climb on top of the blanket, the texture and sound of the plastic/aluminum side annoys them. Therefore, the pet will stay off of the furniture over which the blanket is draped. When people are in the house, the blanket can be folded or rolled up with the textile side facing outward. In this way it can be used as a decorative furniture cover or cushion. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The blanket is marketed and sold for the specific purpose of keeping household pets off of furniture. It is the plastic side that is designed to accomplish this task. The textile side is merely used for decorative purposes, as the plastic side is not visually appealing when entertaining guests. However, it is the plastic side that distinguishes this item. The aluminum powder is considered to be a minor surface treatment. Therefore, it is the opinion of this office that the plastic sheet provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the pet blanket, basic and boutique models, will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishings. The rate of duty will be 3.3 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division