The tariff classification of a stainless steel dog bowl from China and a wooden stand from Vietnam

N289374 September 12, 2017 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080, 4420.90.8000 Mr. Charles Thurston Whitney Native Times LLC 9295 Oak Hammock Lane Jupiter, FL 33478 RE: The tariff classification of a stainless steel dog bowl from China and a wooden stand from Vietnam Dear Mr. Whitney: In your letter dated August 18, 2017, you requested a tariff classification ruling. The submitted descriptions detail items that are identified as a Dog Bowl and a separately imported stand for the dog bowl. The dog bowl is made of stainless steel and is designed as a drinking vessel from which a dog will drink water. There is a plastic insert within the bowl that forms a lid over most of the water that will be contained in the bowl. However, the lid has a center open section through which the dog drinks, thereby reducing spills. The stand measures approximately 8” in height, is made of Acacia Wood and is designed to elevate the bowl. The dog bowl is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic insert performs the subordinate role of limiting the dog’s access to the internal perimeter of the bowl, thereby reducing the possibility of splatters onto the floor. The stainless steel body of the bowl performs the primary role of containing the water. The bowl can function as a vessel from which the dog can drink even if the plastic insert was not included. Therefore, it is the opinion of this office that the stainless steel body of the dog bowl provides the item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Dog Bowl will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of…steel…: other: of stainless steel…other. The rate of duty will be 2 percent ad valorem. The applicable subheading for the stand will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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