The tariff classification of rat and mouse traps from China.

N302696 February 26, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 9903.88.03 Mr. Robert Gardenier M.E. Dey & Co. 700 W. Virginia Street, #300 Milwaukee, WI 53204-1539 RE: The tariff classification of rat and mouse traps from China. Dear Mr. Gardenier: In your letter dated December 10, 2018, on behalf of your client, Bell Laboratories Inc., you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two articles identified as the “Trapper T-Rex” for trapping rats and the smaller “Trapper Mini-Rex” for trapping mice. Both articles are the same except for size. Both articles are primarily made of injection molded plastic and have steel pins and zinc coated steel springs. The traps feature jaws with interlocking teeth, which snap together killing the rodents when they step onto the platform surrounding the bait cup. The General Rules of Interpretation (GRI’s) govern the classification of goods in the tariff schedule. GRI 1 states, in part "…classification shall be determined according to the terms of the headings…" GRI 6 makes it clear that all of the General Rules of Interpretation also apply to the subheadings, when its states, in part "…the classification of goods in the subheadings of a heading shall be determined according…to the above rules, on the understanding that only subheadings at the same level are comparable." The “Trapper T-Rex” and the “Trapper Mini-Rex” are considered to be composite goods within the meaning GRI 3. GRI 3(a) states, in part, "…when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods." GRI 3(b) states, in part, "…composite goods…made up of different components…which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." In the instant case, it is the opinion of this office that the plastic component of these items and the steel components are of equal importance and that neither component imparts the essential character of the whole. Both components of this item have equal utility, therefore GRI 3(c) applies. GRI 3(c) places equal classifications in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The applicable subheading for the “Trapper T-Rex” and the “Trapper Mini-Rex” will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles…of iron…: other: other: not coated or plated with precious metal: other: other…other.” The rate of duty will be 3.4 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 7323.99.90, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above.The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division