The tariff classification of pet toys from China

N254857 July 11, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500, 5609.00.3000 Ms. Hollie Blakeley Boss Pet Products, Incorporated 1221 Page Street Kewanee, IL 61443 RE: The tariff classification of pet toys from China Dear Ms. Blakeley: In your letter dated June 20, 2014, you requested a tariff classification ruling. You submitted five samples of pet toys. SKU PLP2999M, has a monkey-like face. The head and round body are composed of textile fabric and are stuffed with textile. The arms and legs are composed of textile cordage and there are plastic feet. The toy has a squeaker that squeaks when the dog bites down on it. SKU PLP235M-9 has a bunny-like face and ears, with arms and legs; all are composed of textile fabric and are stuffed with textile. The hands hold textile cordage that reaches from the head to the body on each side, forming a circle around the body. Both of these toys are composite goods of textile fabric and cordage. In each case, the textile fabric imparts the essential character to the toy. General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. SKU WB11456 and SKU WB11462 are both tug-of-war toys composed of textile fabric stuffed with textile; textile cordage; and rubber or plastic for the dog to chew on. (You state rubber but we are unsure; in either case, the classification of the items is not affected.) We find that in the case of SKU WB11456 and SKU WB11462 the essential character of the overall product cannot be clearly ascribed to any single material. GRI 3(c) directs that in such circumstances the classification will be the heading that appears last in numerical order among those which equally merit consideration. The competing headings here are either in chapter 39 (if plastic) or 40 (if rubber); 5609 (cordage); and 6307 (textile fabric). Heading 6307 appears last in the tariff. The applicable subheading for SKU PLP235M-9, SKU WB11456, and SKU WB11462 will be 6307.90.7500, HTSUS, which provides for other made up textile articles, other: Toys for pets, of textile materials. The rate of duty will be 4.3% ad valorem. SKU WB11612M-9 has a pig-like head with no body; it is composed of textile fabric stuffed with textile. A textile cord ring is sewn on each side and the head contains a squeak toy. In this tug-of-war toy, the cordage imparts the essential character and thus determines the classification. GRI 3(b) noted. The applicable subheading for SKU WB11612M-9 will be 5609.00.3000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of man-made fibers. The rate of duty will be 4.5% 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 samples will be returned. 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division