The tariff classification of a bunny with ball pet toy from China

N322597 November 12, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500; 9903.88.16 Mr. Joseph KennyGeodis USA Inc.One CVS DriveWoonsocket, RI 02895 RE: The tariff classification of a bunny with ball pet toy from China Dear Mr. Kenny: In your original letter dated October 11, 2021, and your follow up letter, dated November 3, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample of the product was provided to this office and will be retained for training purposes. Item 211833, described as a “Bunny with Ball Pet Toy” is a stuffed fabric pet toy fitted with a removable ball. The toy is designed for playing fetch and tug of war with a dog. The stuffed pet toy is composed of two fabrics: a 100 percent polyester woven printed fabric that forms the front and back and a 100 percent polyester woven plush pile fabric that forms the sides. The toy is stuffed with polyfiber. The item is shaped like a bunny and measures 9 inches in length by 10.5 inches in height. Each bunny features embroidered whiskers and an eye on both the front and back. An oval hole is cut out in the body holding a removable, ovoid shaped thermoplastic rubber (TPR) ball. The ball measures 3 inches in diameter and contains an internal squeak mechanism. You state the pet toy is available in three fabric designs, each with a different colored ball: mint green printed with daisies and a pink ball; yellow printed with white polka dots and a green ball; and printed pink, yellow, blue, and green plaid and a blue ball. Each design with a ball is sold separately. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require the remaining GRIs are applied, taken in order. Since no one heading in the tariff schedule covers all the components of the pet toy, GRI 1 cannot be used as a basis for classification. Since the item is a composite good, we must refer to GRI 3 to classify the pet toy. GRI 3(b) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. When goods cannot be classified by reference to GRI 3(a) or 3(b), they are classified in accordance with GRI 3(c), under the heading that occurs last in numerical order. The “Bunny with Ball Pet Toy” is a composite good consisting of a made-up textile article (heading 6307) and a TPR ball (heading 3924). It is the opinion of this office that neither the textile nor the TPR material imparts the essential character of the pet toy. Therefore, we find that classification under GRI 3(c) is appropriate. The applicable subheading for the “Bunny with Ball Pet Toy” will be 6307.90.7500, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Toys for pets, of textile materials.” The rate of duty will be 4.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.7500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019).The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division