The tariff classification of Halloween pet toys from China

N325930 May 12, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500; 9817.95.05 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Halloween pet toys from China Dear Mr. Kenny: In your letter dated May 4, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Your request has been split into two rulings. Ruling number N325890 will address the classification of item 281171, plastic glow spiders. This ruling will address the classification of the Halloween dog toys, item 414825. In lieu of samples, photographs of the pet toys were provided with your request. Item 414825, described as a “Halloween Dog Toy,” is a pet toy available in two different styles. Both pet toys are composed of 100 percent polyester woven fabric and stuffed with polyfiber. Each stuffed toy contains an internal squeak mechanism. The first style is shaped like a pumpkin, measuring 4 ½ inches in length by 5 inches in width. The orange pumpkin with green stem has a typical jack-o'-lantern design featuring embroidered eyes, nose, and mouth. The second design is shaped like a triangular candy corn, measuring 4 ½ inches in length by 5 inches in width. The white, yellow, and orange colored candy corn features an embroidered mouth, eyes, and eyelashes. Each Halloween design is embroidered on the face side only. You have suggested that both Halloween pet toys should be classified under subheading 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” We agree. The rate of duty will be 4.3 percent ad valorem. You have also suggested that both Halloween pet toys should be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” We disagree. Utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case, Halloween) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The candy corn shaped pet toy is not in the form of a three-dimensional representation of an accepted symbol or festive motif. Therefore, the candy corn shaped pet toy will not qualify for subheading 9817.95.05, HTSUS. However, the pumpkin shaped pet toy with jack-o-latern type face will qualify as a festive motif. Subheading 6307.90 is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 95, the applicable secondary subheading for the “Pumpkin Shaped Dog Toy” will be 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. 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 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