The tariff classification of pet toys from China

N255025 July 22, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500, 5609.00.2000, 4421.90.9780 Ms. Hollie Blakeley Boss Holdings, Incorporated 1221 Page Street Kewanee, IL 61443 RE: The tariff classification of pet toys from China Dear Ms. Blakeley: In your letter dated June 26, 2014, you requested a tariff classification ruling. You submitted thirteen samples of pet toys. In the future, please limit each ruling request to no more than five items. The following toys (SKUs) are made of textile fabric in combination with various feathers and plastic parts: IDC10113, IDC10043, IDC40110, IDC10072, IDC10175 and IDC10091. Item 32000 is a textile toy on a string. All of the above toys are composite goods of textile fabric and other components. 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. The applicable subheading for SKUs IDC10113, IDC10043, IDC40110, IDC10072, IDC10175 and IDC10091, and item 32000 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 IDC20042 is a wooden triangular box covered in textile fabric and measuring 6” (sides) x 4” tall. It has a 1” round hole in the center of each side, a small plastic ball with a bell in it rolling around inside, and three textile toys on 6”-long springs stuck in the top. The applicable subheading for SKU IDC20042 will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3% ad valorem. SKU IDC10075 is a pair of toys composed of twisted paper yarns wrapped around a shape: one is a 1-1/2”plastic ball, the other is a 2”-tall cardboard tube. In each case the paper yarn imparts the essential character. GRI 3(b) noted. The applicable subheading for SKU IDC10075 will be 5609.00.4000, HTSUS, which provides for “Articles of yarn, not elsewhere specified or included: Other.” The rate of duty will be 3.9% 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/. We are unable to classify SKUs IDC10186 and IDC10083 or Items 32080 and 32057. We need the information described below: The name of any rubber or plastic used.  The relative values, by percentage, of all textiles vs. rubber or plastic. The relative weights, by percentage, of all textiles vs. rubber or plastic. In the case of 10083, relative values, by percentage, of paper vs. plastic. If you decide to resubmit your request, please include all of the material that we have returned to you, including the samples still in question, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The samples will be returned, other than those destroyed in our examination. 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