The tariff classification of a pooper scoop set from China

N190946 November 15, 2011 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Ms. Hollie K. Blakeley Boss Pet 1221 Page Street Kewanee, IL 61443 RE: The tariff classification of a pooper scoop set from China Dear Ms. Blakeley: In your letter dated October 31, 2011, you requested a tariff classification ruling. A photograph of the subject pooper scoop set was submitted for our review. The merchandise is identified as a pooper scoop set, item number 52114. You stated in your letter that “The set includes an aluminum scoop permanently attached on a wooden handle with a plastic handpiece…It also includes another similar wooden handle with a plastic hand piece…There is a flat blade aluminum spade and a steel rake that can be individually attached to the wooden handle with a push pin attachment.” This product is designed for use in cleaning up after pets around the home and gardening outside the home. The components will be packaged ready for retail sale prior to shipment. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order. GRI 3(b) covers goods put up in sets for retail sale. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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. The subject articles, in our opinion, meet the criteria for sets as the terms are defined. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The aluminum scoop imparts the essential character of the set. Accordingly, the set is classified under heading 7615, HTSUS, which is the heading that applies to the aluminum scoop. The applicable subheading for the pooper scoop set, item number 52114, will be 7615.19.9000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of aluminum…other, other. The rate of duty will be 3.1 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division