The tariff classification of a plastic dog bowl, a plastic cat bowl, a neoprene carry bag and replacement filters from China

N100075 May 5, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 4202.92.0807; 8421.21.0000 Mr. M. J. Bingham Say Systems Ltd. P.O. Box 17223 Karori Wellington 6147 New Zealand RE: The tariff classification of a plastic dog bowl, a plastic cat bowl, a neoprene carry bag and replacement filters from China Dear Mr. Bingham: In your letter dated March 15, 2010, you requested a tariff classification ruling. The submitted samples are identified as a Drinking Bowl for Dogs, Replaceable Filters for Dog and Cat Bowls and a Neoprene Carry Bag. Additionally, a submitted illustration depicts an item that is identified as a Drinking Bowl for Cats. The dog drinking bowl is made of food grade plastic and is round in shape with a diameter of approximately 11”. However, the central drinking dish portion of the item measures approximately 7” in diameter. An enclosed reservoir forms the outer wall of the bowl and surrounds the central drinking dish. The word Torus is printed on the outer surface of one side of the item and printed on the bottom interior surface of the central drinking dish is a drawing of a dog. The reservoir can be filled with water through a round aperture that measures approximately 1¼” in diameter and is located on the top of one side of the reservoir. Located within the filling aperture is a receptacle for a replaceable water filter. One filter is imported and sold with each bowl. When filling, the water passes through the filter. After filling, the aperture is closed off with a plastic cap. A small aperture on the inner wall that separates the reservoir from the central drinking dish, located beneath the filter, allows water to initially fill the dish and to continue to fill the dish as the dog drinks. The water continually passes through the filter as the dog drinks. Water filtration and water release into the central drinking dish occur automatically without a source of power. The Drinking Bowl for Dogs has a total capacity of 2 liters and stands approximately 3½” in height. The cat drinking bowl is made of the same materials and operates in the same manner as the dog drinking bowl, but is of smaller size and of a different shape, to accommodate cats. Also, printed on the bottom interior surface of the central drinking dish is a drawing of a cat rather than a dog. The replaceable filters are imported in retail packages containing five filters. Each filter is comprised of a holder that is manufactured from food grade plastic and is filled with 4 grams of activated carbon granules. The activated carbon is designed for the purpose of attracting and absorbing flavors and impurities that are dissolved and/or suspended in the water-filled reservoir of the dog or cat drinking bowl and these filters are designed exclusively for use with these bowls. The carry bag is insulated, circular in shape and constructed of neoprene sandwiched between two layers of man-made textile material. The outer surface constituent material is the man-made textile material. The bag is designed to maintain the temperature of the water contained in the dog’s bowl when it is being transported. The bag has a main compartment with a top zipper closure and a webbed carrying handle. It measures approximately 11’ in diameter x 3” deep. The dog and cat bowls are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Each bowl can be used as a drinking dish with an outer reservoir for an additional supply of water, even if a filter is not situated in place. The filter is an option and when used, is a component of the whole. The shape, size and use of the item define the item as a drinking dish with an additional water storage reservoir. Therefore, it is the opinion of this office that the plastic drinking dish and plastic reservoir provide the essential character of the dog and cat bowls, within the meaning of GRI 3(b). You have suggested that the dog and cat bowls are correctly classified in subheading 3924.90.5600. Given the fact that these bowls are designed to be used by household pets, we agree with your suggestion. The applicable subheading for the drinking Bowl for Dogs and the Drinking Bowl for Cats will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the Replaceable Filters for Dog and Cat Bowls will be 8421.21.0000, HTSUS, which provides for filtering or purifying machinery and apparatus for liquids: For filtering or purifying water. The rate of duty will be Free. The applicable subheading for the neoprene carry bag will be 4202.92.0807 Harmonized Tariff Schedule of the United States (HTSUS), which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7% 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/. Certain activated carbon from China may be subject to anti-dumping duties administered by the United States Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, at telephone (202) 482-3148, or by visiting their website at www.IA.ITA.DOC.GOV (click on "Import Administration Home Page" - click on "Decisions and Data"). 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