The tariff classification of a plastic and textile dog fetch and chew toy from China

N288353 August 9, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Elizabeth A. McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a plastic and textile dog fetch and chew toy from China Dear Ms. McGuffin: In your letter dated July 14, 2014, you requested a tariff classification ruling. The submitted sample is identified as an EverPet Laced Rope Retriever, SKU# 19913901. This item is a pet toy that is designed to be used to play fetch with a dog as well as a toy on which the dog can chew. The item is cylindrical in shape and is hollow. It is made of green thermoplastic elastomer (TPR) molded plastic material that has various apertures around the length through which red, white and blue cotton rope is laced or braided. The same cotton rope also extends through an aperture on each of the two ends of the plastic item and is knotted on each of those two ends. There are green plastic molded projections around the external surface area of the plastic item. The plastic item measures approximately 6½” in length, not including the rope extending on both ends and 10¾” including the length of that rope. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The molded plastic performs the primary role of providing the greatest amount of chewing and fetching surface. The multicolor cotton rope performs a subordinate role of providing an additional visual attraction to the dog as well as additional chewing surface and texture. Therefore, it is the opinion of this office that the molded plastic material provides the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 19913901 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division