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NY N012390




July 6, 2007

CLA-2-39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Mr. Clive J. Stevens
Good Dog Products
8212 Sehome Road
Blaine, WA 98230

RE: The tariff classification of a plastic Pet Loo and replacement grass mat from China.

Dear Mr. Stevens:

In your letter dated June 6, 2007, you requested a tariff classification ruling.

The submitted illustrations depict a portable plastic box which will be imported with a mat of synthetic grass. This article is intended to be used as a collection device for dog waste, which the dog can use independently, rather than waiting to be walked. The registered name for this product is “The Pet Loo”. This item consists of three plastic pieces which fit together to form a square plastic box. The box has a recessed top which is covered with a separate piece of perforated synthetic grass (similar to Astro Turf). This product will be imported with each individual plastic box already assembled. The assembled plastic box and the separate synthetic grass will be imported in the same cardboard shipping box. The plastic box measures 33 inches by 33 inches by 6 inches and weighs 18 pounds.

The synthetic grass is composed of green colored plastic strands that are each approximately 1 inch high. The green colored plastic strands are fastened and sealed to a flexible plastic backing material to form a plastic grass mat approximately 32 inches by 32 inches square. You have stated that the grass mat will also be imported separately as replacements.

The applicable subheading for the assembled Pet Loo and the separately imported replacement grass mat will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The duty rate will be 3.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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