The tariff classification of the "Dog Tennis Toy Pack" from China and Taiwan.

NY K88529 September 9, 2004 CLA-2-40:RR:NC:SP:221 K88529 CATEGORY: Classification TARIFF NO.: 4016.99.2000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of the “Dog Tennis Toy Pack” from China and Taiwan. Dear Mr. Liberati: In your letter dated August 9, 2004, on behalf of The Leathercraft Co., you requested a tariff classification ruling. Samples were provided with your letter. The Dog Tennis Toy Pack consists of nine pet toys in various shapes, such as a bone, cube, donut, star, dumbbell, football, tennis ball, softball, and a cylindrical-shaped throw and retrieve toy. The pet toys are composed of synthetic rubber with a man-made textile covering similar to that of a tennis ball. The applicable subheading for the Dog Tennis Toy Pack will be 4016.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: toys for pets. The rate of duty will be 4.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division