The tariff classification of a plastic dog activity game from China

N249858 February 26, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Julie Vair Expeditors Tradewin, LLC 1015 Third Avenue 12th Floor Seattle, WA 98104 RE: The tariff classification of a plastic dog activity game from China Dear Ms. Vair: In your undated letter on behalf of Trixie Pet Products, Inc. that was received in this office on January 29, 2014, in response to our request dated December 18, 2013, as a follow-up to your letter dated November 14, 2013, you requested a tariff classification ruling The submitted sample is identified as a Dog Activity Strategy Game Poker Box 1. It consists of a molded plastic baseboard with four different molded plastic boxes that are inserted on a track on the board. There are non-slip rubber feet on the bottom of the baseboard and one box has a small rope loop handle on the lid. Each box measures approximately 4¾” by 4½” by 2” high. Each of the four boxes opens in a different way; a lift-off lid with a rope handle, a slide-off lid with a molded plastic ball handle, a flip-open hinged lid and a slide-open side drawer. A treat (not included) is placed in different boxes to encourage the dog to learn the different methods to open the boxes to retrieve the treat. The item includes a booklet with suggestions for training the dog to open the boxes. The applicable subheading for the Dog Activity Strategy Game Poker Box 1 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division