The tariff classification of a pet toy from China

N328539 October 19, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street Milford, MA 01757 RE: The tariff classification of a pet toy from China Dear Mr. Conlon: In your letter dated September 30, 2022, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes. Item# 64409514B, described as a “Pet Toy,” is a stuffed pet toy intended for use by dogs. The bone-shaped pet toy is composed of an outer shell of 100 percent polyester woven, dyed black fabric, and is stuffed with polyfiber. A layer of molded thermoplastic rubber (TPR) with an all-over pattern of small spikes and ½ inch hexagonal cutouts is glued to the outer surface of one side of the toy. A black 100 percent polyester woven binding is sewn around the edges. The bone-shaped pet toy measures 8 ½ inches in length by 4 ½ inches in width and features an internal squeak mechanism. The pet toy is a composite good consisting of a made-up textile fabric (heading 6307) and TPR (chapter 39). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the pet toy to be the textile fabric. The applicable subheading for the “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. 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