The tariff classification of a plastic dog ball pet toy from China

N062735 June 30, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Kevin Egan E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a plastic dog ball pet toy from China Dear Mr. Egan: In your letter dated May 26, 2009, on behalf of Loadhandler Corp., you requested a tariff classification ruling. The submitted sample is identified as a Vision Smart dog ball. It is constructed of thermoplastic elastomer (TPE) plastic material. The item is round in shape and has a circumference of approximately 8”. The external surface area of the item is covered with equidistant raised nubs and is bright purple and white in color. This item is not a chew toy. It is designed for fetch and retrieve. As you requested, the sample will be returned to you. The applicable subheading for the Vision Smart dog ball will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent 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/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division