The tariff classification of a pet pool from China

N317468 March 2, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Ms. Ashleigh Fyman Expeditors Tradewin, LLC 1017 Northpointe Industrial Blvd. Hanahan, South Carolina 29410 RE: The tariff classification of a pet pool from China Dear Ms. Fyman: In your letter dated February 9, 2021, on behalf of your client, Central Garden & Pet Company, you requested a tariff classification ruling. Photographs of the item were submitted along with your ruling request. The item under consideration is referred to as the K & H pet pool. The pet pool is square shaped and consists of a polyvinyl chloride (PVC) and nylon liner, an iron frame, plastic connectors, rubber feet and a drain plug. The product is to be used outdoors and is designed to allow a domestic pet to wade in the water. The pet pool is available in three sizes, medium, large and extra-large. When fully assembled, the medium pool measures approximately 32 inches long by 25 inches wide by 7 inches high. The large pool measures approximately 42 inches long by 30 inches wide by 7 inches high. The extra-large pool measures approximately 50 inches long by 32 inches wide by 9 inches high. The pool is portable, and when not in use, can be folded and stored away. You have indicated that the pet pool will be sold online at Amazon.com and Chewy.com websites. You suggest classification of the K & H pet pool in subheading 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” You also requested a teleconference with this office if we disagreed with your proposed classification. Per your request, on February 23, 2021, this office contacted you. As per our telephone conversation, you were advised that there is a court case, Hartz Mountain Corporation v. the United States, 19 CIT 1149, 903 F. Supp. 57 (1995), that determined that plastic pet toys and plastic pet supplies used by domestic household animals are classified as household articles. This office indicated that the plastic pet pool is considered a plastic pet toy and will be classified in heading 3924 and that the item would be subject to Section 301 trade remedy duties. The K & H pet pool is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component, which gives them their essential character. The plastic accounts for the vast majority of the weight and value for the pool. Therefore, the essential character of the K & H pet pool is the plastic. In accordance with GRI 3(b), the pet pool will be classified in heading 3924, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics. The applicable subheading for the K & H pet pool will be 3924.90.5650, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other. The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, 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 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division