The tariff classification of the Play-N-Squeak pet toy from China

N056253 April 20, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Terry Pilant CHB Manager Global Transportation Services, Inc 1930 Sixth Avenue South, Suite 401 Seattle, WA 98134 RE: The tariff classification of the Play-N-Squeak pet toy from China Dear Mr. Pilant: In your letter dated March 24, 2009, you requested a tariff classification ruling on behalf of your client Virtu Co., dba Our Pets. The merchandise subject to this ruling is the Play-N-Squeak “Tail Spin” cat toy. This item is comprised of a plastic housing in the shape of a tree stump. It measures approximately 4 ½ inches in height x 4 ½ inches in width. On the side of the tree stump is a small branch which contains an “On/Off” button. There are two openings located on the side of the tree stump. One opening contains a textile plush “mouse” which is suspended by a small spring; the other opening contains a simulated mouse tail that moves via a small electronic motor which is incorporated within this item. When the toy is activated, this device emits an electronic mouse squeak, while the artificial tail randomly emerges from the tree stump, enticing the cat to chase the tail and play with the mouse. In addition, this item features a sisal top for cats to scratch on. The toy operates on two “AA” batteries and contains replaceable mouse tail material. You suggest that the correct classification of this item is in subheading 6307.90.7500, HTSUS, which provides for toys for pets, of textile materials. This item is a composite good composed of textile, plastic, and electrical components. The textile materials do not impart the essential character. The electrical components impart the essential character. General Rule of Interpretation 3(b), HTSUS, noted. The applicable subheading for the Play N Squeak “Tail Spin” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division