The tariff classification of an inflatable collar with polyester cover from China

N303665 April 23, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Debra Underwood Geiger 2110 Roosevelt Ave. Altadena, CA 91001 RE: The tariff classification of an inflatable collar with polyester cover from China Dear Ms. Underwood: In your letter dated March 20, 2019, you requested a tariff classification ruling. Your sample will be retained. You submitted a sample of an inflatable collar device. It is made up from a polyvinyl chloride (PVC) bladder and a polyester fabric cover. The device is meant to be utilized around the neck of a pet. When the product is in use, the inflatable PVC bladder is fully enclosed within the polyester fabric. The polyester cover has a zipper closure and is made to precisely fit the inflatable device. According to your submission, the device is designed to protect the pet post-surgery and also to provide a barrier for pet injuries or skin allergies. The dimensions of the sample are approximately 18" x 0.5" x 18" inches. It is the opinion of this office that the collar is a "composite good" consisting of both the inflatable PVC bladder and the polyester cover. Without the inflatable bladder inside it, the polyester cover would serve no purpose. Likewise, this product would not function without the cover as that is how the item is secured to the dog’s collar; it also protects the inflatable component. When used together, the product serves the purpose of protection and healing for the pet. General Rule of Interpretation GRI 3(c), Harmonized Tariff Schedule of the United States (HTSUS), directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are 3926 (other articles of plastics) and 6307 (other made up textile articles), HTSUS. Heading 6307 appears last in the tariff. The applicable subheading for the inflatable pet collar will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division