You submitted a sample of an item designated as “Slurpabowl”, SKU # 10048315, for our examination. The item which is a disposable bowl for dogs is a collapsible, portable paper bowl made of a polypropylene synthetic coated paper. When opened for use, the square paper bowl measures approximately 5” x 5” x 2” deep. When conveniently folded it becomes a rectangular packet that measures approximately 4½” wide x 2¼” high x ¼” deep. The disposable bowl can be folded into two halves and is designed to resemble a pup. The two halves unfold into a “feeding” receptacle simulating die-cut details of a dog’s face with eyes, nose and ears on the front of the bowl. The item uses the pet bowl in the center as the body and extends into a tail from the flap that will secure the packet when folded. The name “slurpabowl” is printed on the flap closure. As stated in hour letter, it is a disposable pet bowl designed to conveniently fit in a purse or pocket that can be unfolded and filled with food or water for your pet.
The applicable subheading for the disposable bowl will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS).
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N033545