The tariff classification of a rubber and foam plastic pet toy ball from China

N233187 October 11, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Mark Franklin Delmar International Inc. One Cross Island Plaza Suite 115 Rosedale, NY 11422 RE: The tariff classification of a rubber and foam plastic pet toy ball from China Dear Mr. Franklin: In your letter dated September 10, 2012, on behalf of Hartz Mountain Corporation, you requested a tariff classification ruling. The submitted sample is identified as a (Pet Toy) Rubber Ball. The item is made of polyurethane foam plastic material that is covered by an outer layer of yellow latex rubber. The item is designed to resemble a softball, as the outer layer features a molded raised surface design that looks like seams. The ball measures approximately 11” in circumference. Incorporated into the internal foam material is an ingredient that is composed of starch, hawthorn seed oil, triethyl citrate, vanillin, and methyl cyclopentenolone. This ingredient adds the feature of flavor and smell to the ball. These characteristics do not dissolve or erode and the ingredient cannot be consumed. The ball also makes a squeaking noise when squeezed. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The bulk of the ball is comprised of foam plastic and it is the foam plastic that enables the ball to be squeezed. If the latex rubber was completely removed from the outer surface, the underlying foam would still form a ball. Therefore, it is the opinion of this office that the foam plastic material provides the essential character within the meaning of GRI 3(b). The applicable subheading for the pet toy will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles….of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. Flavoring products may be subject to the requirements of the U.S. Food and Drug Administration (FDA), and Alcohol and Tobacco Tax and Trade Bureau (TTB.) 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, Thomas J. Russo Director National Commodity Specialist Division