The tariff classification of an assortment of dog toys from China

N012313 June 15, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500, 5609.00.3000, 4016.99.2000 Lorianne Aldinger Import Manager RITE AID Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an assortment of dog toys from China Dear Ms. Aldinger: In your letter dated May 25, 2007, you requested a tariff classification ruling. The submitted sample, identified as the “Pet Stocking Gift Set” (identified as Item #D738954PRO on the item’s hangtag and as Item #960123 in the ruling request letter), is an assortment of dog toys packed in a plastic Christmas stocking. The assortment includes: a stuffed textile Santa Claus, a stuffed textile snowman, a stuffed textile bone, two balls, and a cotton rope tug toy, knotted at both ends. In a follow-up e-mail dated June 13, you informed us that the balls are natural rubber covered with polyester. The applicable subheading for the stuffed textile Santa, the stuffed textile snowman, and the stuffed textile bone will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the rope toy will be 5609.00.3000, HTSUS, which provides for articles of cordage not elsewhere specified, of man-made fibers. The rate of duty will be 3.9% ad valorem. The applicable subheading for the rubber balls will be 4016.99.2000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: toys for pets. 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