The tariff classification of a plastic stake with a steel d-ring from China

N240395 April 30, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Alicia Baker Stout Stuff, LLC 918 West Central Ave, STE 10 Bentonville, AR 72712 RE: The tariff classification of a plastic stake with a steel d-ring from China Dear Ms. Baker: In your letter dated March 14, 2013, you requested a tariff classification ruling. The submitted sample is identified as a plastic stake used for the containment of dogs. The item is 12” long and is made of molded acrylonitrile-butadiene-styrene (ABS) plastic material with a steel d-ring attached to the top. When in use, the bottom of the stake is inserted into the ground and a dog is tied to the d-ring. Printed on a label that is attached to the stake are the words “For Dogs Up To: 35 lbs.” This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The molded plastic provides the shape and form to the stake and because of its composition and dimensions, performs the primary role of containing the dog. The steel d-ring performs the subordinate role of providing a connecting link between the dog and the stake. Therefore, it is the opinion of this office that the molded plastic provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the plastic stake with a steel d-ring 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. 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