In ruling NY N314727 (Oct. 19, 2020), Customs and Border Protection (CBP) discussed the classification of a pet toy called the Busy Box. The item is a toy designed for the entertainment of pet parrots. As described in the ruling, the Busy Box is made of 95% extruded aluminum and 5% steel, consisting of an aluminum cube, 3 aluminum threaded rods, 5 aluminum wing nuts, two removable aluminum flat square sides, a steel eyehook, and an aluminum hanger assembly.

CBP determined that the applicable subheading for the Busy Box is 7615.10.9100, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of aluminum: Other: Other.” The rate of duty will be 3.1 percent ad valorem.