The tariff classification of a pet toy from China

NY M84015 June 7, 2006 CLA-2-63:RR:NC:N3:351 M84015 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Joseph Stinson Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a pet toy from China Dear Mr. Stinson: In your letter dated May 26, 2006, you requested a tariff classification ruling. The submitted sample is a pet toy that is identified as the XPET 8” LYING JUNGLE ANIMALS PET TOY (Liss Item #946507/ Mfg. Item #D739351MT). It is in the shape of a lion and measures approximately 8” x 4” x 5”. You state that the exterior is primarily composed of acrylic plush fabric. Other component materials include polyester fiber, plastic accessories, and other material. It makes a squeaking sound when squeezed. There are four styles of the toy. The applicable subheading for the pet toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The rate of duty will be 4.3% 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/. You suggest that the item should be classified under subheading 9503.41.0000, HTSUS. That number would not be applicable as it only covers toys for children or adults. The sample will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division