The tariff classification of a dog toy from China

N339772 April 30, 2024 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9599; 9903.98.03 Yuan Wu RCD EZTECH 5900 Dover Crescent #206Richmond, BC V7C 5R4Canada RE:  The tariff classification of a dog toy from China Dear Mr. Wu: In your letter dated April 29, 2024, you requested a tariff classification ruling. The article in question is the battery powered KAi9 interactive dog toy. The article has the realistic appearance of a life-sized dog doll that sits atop of and is attached to a 15-inch motorized disc. The doll contains electronic components including a PCB assembly, a sound sensor, and a bark sound player. When triggered by the sound sensor, these elements enable the doll to mimic realistic movements like bobbing its head, wagging its tail, and emitting barking sounds. The sound-activated motorized disc allows the KAi9 to roam about in random directions, adding an element of surprise and engagement to the dog’s playtime. The sound-activated roaming is initiated for 15 seconds every time KAi9 detects a sound.  The KAi9 is said to be designed for dog owners seeking to provide their pets with an interactive and entertaining play experience. Its intended use is to reduce separation anxiety, promote exercise, and keep pet dogs entertained.  The applicable subheading for the battery powered dog toy will be 8479.89.9599, Harmonized Tariff Schedule of the United States, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.     Products of China classified under subheading 8479.89.9599, HTSUS, unless specifically excluded, are subject to the additional 25 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 8479.89.9599, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.  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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division