The tariff classification of cat toy from Canada

NY A80497 February 26, 1996 CLA-2-63:RR:NC:TP:345 A80497 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Mr. James Franchuk Rocky Mountain Creations 447 East 2nd Street North Vancouver, B.C. Canada V7L 1C9 RE: The tariff classification of cat toy from Canada Dear Mr. Franchuk: In your letter dated February 9, 1996, you requested a tariff classification ruling. The sample submitted with your request is a cat toy in the form of a mouse. The body of the mouse is made of 4 3/4" x 5" nylon or poly carpet fabric stapled around a 5/8" x 1 1/4" x 4" piece of plywood. A layer of shredded catnip is inserted between the plywood and the carpet fabric. Three small cotton pom-poms and small pieces of sisal rope are attached to one end of the body to simulate eyes, nose and whiskers. A 5 1/2" piece of sisal rope is attached to the other end of the body to simulate a tail. You indicate that this product will be manufactured in Canada and exported to the United States under Canadian License # 889415253 RM. You also indicate that it is your intention to advertise the product on the Internet and target individual pet owners. The applicable subheading for the cat toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys for pets, of textile materials. The general rate of duty will be 7.7 percent ad valorem. There is insufficient information concerning the origin of the materials that make up the cat toy to determine if it qualifies for the special duty rate of 1.7 percent ad valorem that applies to goods imported from Canada under the provisions of the North American Free Trade Agreement. 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 V. Gualario at 212-466-5886. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division