The tariff classification of a corrugated cardboard cat scratcher with catnip from China

N311874 May 19, 2020 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4823.90.8600 Mr. Mathew Samuel Excite 4394 Sunbelt Addison, TX 75001 RE: The tariff classification of a corrugated cardboard cat scratcher with catnip from China Dear Mr. Samuel: In your letter, dated May 18, 2020, you requested a tariff classification ruling. Product information and photos were submitted for our review. The product under consideration is Xmas Cat Scratcher, item number 9049744. The item is a cat scratcher that is constructed of multiple sheets of corrugated cardboard that have been laminated together along their broad surfaces The laminated block is then cut into a semicircular profile. The scratcher has a flat side and an arced side and may be used with either side placed on the floor or other surface. The corrugation allows cats to hook their claws into, and scratch, the cardboard. The scratcher is packaged together with a small packet of catnip. The catnip is sprinkled into the cardboard to encourage the cat to scratch. The scratcher is packaged in plastic and labeled for retail sale. Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. Because the item consists of a corrugated cardboard scratcher and catnip, each of which is classifiable under a different heading in the HTSUS, GRI 3(b) governs classification. GRI 3(b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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. The cat scratcher and catnip packet are packaged together and are ready for retail sale. The scratcher and catnip function together to encourage cats to scratch. Therefore, the items together constitute a set for tariff purposes. The corrugated cardboard scratcher constitutes the vast majority of bulk, weight, and value of the unit and enables the activity of cat scratching. The catnip is merely an enhancement that encourages cats to scratch. Cats could easily utilize the scratcher without the catnip. Therefore, we find that the corrugated cardboard scratcher imparts the essential character of the set. The applicable subheading for the corrugated cardboard cat scratcher with catnip will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.8600, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4823.90.8600, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division