The tariff classification of a plastic dog food dispenser from China

N254967 July 29, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. David Prata Barthco International, division of OHL Mail Code 1049 One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic dog food dispenser from China Dear Mr. Prata: In your letter dated June 30, 2014, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Fetch ’N Treat Dog Food Dispenser, Item number 970283. This item is made predominately of polypropylene (PP) plastic material and is packaged for retail sale. It measures approximately 8” in height, 8” in width and is oblong in shape. As you requested, the sample will be returned to you. The item has a round aperture at the top that measures approximately 2¾” in diameter and is designed for an included tennis ball to be dropped through it by a dog. When the ball is dropped through the top aperture, it falls through a chute and comes out of another round aperture that measures approximately 2¾” in diameter and is located on the side of the item. When the ball falls through the chute, another small chute within the item descends and allows for dog treats (not included) that are previously loaded into the item by the pet owner, to fall through another round aperture, that measures approximately 1” in diameter and is also located on the side of the item. The applicable subheading for Item number 970283 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division