The tariff classification of a pet toy from China

NY M87183 October 11, 2006 CLA-2-63:RR:NC:N3:351 M87183 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Nicholas D’Andrea Delmar International, Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of a pet toy from China Dear Mr. D’Andrea: In your letter dated October 3, 2006, you requested a tariff classification ruling on behalf of your client, Hartz Mountain Corp., of Secaucus, New Jersey The submitted sample is identified as a “Battabout Cat Toy” (Item #3270086546). The cat toy is constructed of textile fabric, internally stuffed, in the shape of what resembles a mouse. The item measures approximately 5”H x 3”W and features a feather-type treatment around its neck. A small metal bell is attached to the mouse’s head by a length of thin elastic cord. 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/. 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