The tariff classification of plastic pet steps with a textile cover from China

N273998 April 19, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. R. A. Huff Etna Products Co. Inc. 99 Madison Avenue 11th Floor New York, NY 10016 RE: The tariff classification of plastic pet steps with a textile cover from China Dear Mr. Huff: In your letter dated March 21, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as Paw Print Foam Pet Steps, Item No. 4938. The item consists of 3 steps that are made of foam plastic material and are completely encased in a removable zippered brown polyester textile cover that facilitates washing. Printed on the cover are the images of black paw prints. The steps measure approximately 15” in width by 18” in height by 13” in depth. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The foam plastic steps performs the primary role of providing the shape and bulk of the item which will sustain the weight of the pet that climbs upon it. The cover performs the subordinate role of keeping the steps clean. Therefore, it is the opinion of this office that the foam plastic steps provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item No. 4938 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division