The tariff classification of Halloween pet toys from China

N326582 July 6, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500; 9817.95.05 Ms. Mika McLaffertySandler, Travis & Rosenberg, P.A.675 Third Avenue, Suite 1805-06New York, NY 10017 RE: The tariff classification of Halloween pet toys from China Dear Ms. McLafferty: In your letter dated June 9, 2022, you requested a tariff classification ruling on behalf of your client, 1616 Holdings, Inc. A sample of the product was provided to this office and will be retained for training purposes. Item 6195005, described as “2-Pack Cat Toys,” is a set of two plush pet toys intended for use by cats. Both pet toys are composed of 100 percent polyester woven plush fabric stuffed with polypropylene foam and catnip. The first style measuring 3 inches in length by 2 ½ inches in width, depicts a bat. The purple bat features three 100 percent polyester curled ribbon tails and black felt eyes, ears and wings. The second style, measuring 3 inches in length by 2 ½ inches in width, depicts a mouse. The candy corn colored (white, orange, and yellow) mouse features three 100 percent polyester curled ribbon tails, black felt eyes, and white felt ears. Both items will be packaged and sold together. 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 only the “Bat Shaped Halloween Pet Toy” 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 agree. 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 one of the specifically enumerated tariff numbers cited in the terms of the subheading. Subheading 6307.90 is one of the specifically enumerated tariff numbers cited in the terms of the subheading and, the bat is a recognized festive motif. Therefore, pursuant to Statistical Note 1 to Subchapter XVII, Chapter 98, the applicable secondary subheading for the “Bat Shaped Pet 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, 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