The tariff classification of a pet toy from China

NY M87341 October 16, 2006 CLA-2-63:RR:NC:N3:351 M87341 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 4, 2006, you requested a tariff classification ruling on behalf of your client, the Hartz Mountain Corp., of Secaucus, New Jersey. The submitted sample is pet toy that is identified as a “Flip ‘N Fun Cat Activity Center” (Item #3270000482). You state that it is designed for use by a pet cat to encourage exercise and act as a play center. It is constructed of a plastic tubular triangle framework, which measures approximately 14”H x 13”W. The top of the item and three sides feature four textile panels which have circular openings through which a cat can jump. Three plastic 5” wands, which clip to the top of the frame are also included. The wands have dangling plastic balls containing rattles with natural feather attachments, attached by an elastic cord. A plastic ball with a rattle is suspended from the top panel by an elastic cord. The box in which the item is packed states that the cat can lie on the top of the fabric “hammock.” 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