The tariff classification of a cat toy box from China

N069656 August 17, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9760 Ms. Cheryl L. Martin CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a cat toy box from China Dear Ms. Martin: In your letter dated July 20, 2009, you requested a tariff classification ruling. The ruling was requested on the “Hide and Seek Cat Toy Box”, Item # 703441. A sample of the item was submitted which will be returned to you as you requested. The “Hide and Seek Cat Toy Box” is constructed of a square wooden box. The box has a solid wood bottom and is designed with a top and side wooden panels that contain circular cut-outs that measure approximately 1 ¾ inches in diameter. The top of the box has nine holes and each side has two holes which allow viewing of the contents inside the box. The wooden cat toy box has four toys placed inside. There are two filled plastic balls, one ball made of ethylene vinyl acetate, and one plastic toy mouse wrapped with textile cording. The “Hide and Seek Cat Toy Box” measures approximately 9 ¾ inches wide x 2 inches deep x 9 ¾ inches high. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the cat toy box to be a set for tariff classification purposes, with the essential character imparted by the wooden box. The applicable subheading for the cat toy box will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division