The tariff classification of a cat toy from China

N236391 December 20, 2012 CLA-2-63:OT:RR: NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a cat toy from China Dear Ms. Liu: In your letter dated December 10, 2012, you requested a tariff classification ruling. You submitted a picture of three assorted scratching toys for cats, item number A056DA02281. The scratching toys are made up from sisal fabric in the center with polyester fabric hemmed around the edges. The assortment of cat toys feature fabric faces and tails of a leopard, monkey or pig. The cat toys each measure approximately 15-3/4” x 6”. Each has a cord so that it can hang from a hook or door knob. The applicable subheading for the assorted cat scratching toys, item number A056DA02281, will be 6307.90.7500, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles; toys for pets of textile materials other. 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/. 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, Thomas J. Russo Director National Commodity Specialist Division