The tariff classification of dog dummies from China

N340938 July 10, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Robert Clover Pac Manufacturing 5064 1st AveHibbing, MN 55746 RE:  The tariff classification of dog dummies from China Dear Mr.  Clover: In your letter dated June 26, 2024, you requested a tariff classification ruling. Samples were submitted with your request and will be retained by this office. The submitted sample is identified as Dog Dummies. This item is designed as a training device to teach dogs how to retrieve. The training device can be used on land and water. The cylindrical-shaped item is made of either white or orange polyvinyl chloride (PVC) molded plastic material. The article is approximately 11 inches long and has a diameter of 2 inches. The dog dummy has an attached white rope on top. The white rope is knotted on each end, allowing the user to throw the item. The article has raised plastic molded dots on the external surface area.  The bumpy surface provides easy grabbing and grip securely in a dog’s mouth. Each dog dummy weighs approximately 6.5 ounces. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The molded plastic provides the most significant amount for the item to be retrieved and held in the dog’s mouth. The white rope performs a subordinate role. Therefore, it is the opinion of this office that the molded plastic material provides the essential character within the meaning of GRI 3(b). The applicable subheading for the Dog Dummies will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: 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, including information on exclusions and their effective dates, 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 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division