Request for classification of "Dog Floss Tug & Chew Toy"

HQ 083206 October 30, 1989 CLA-2 CO:R:C:G 083206 CB CATEGORY: Classification TARIFF NO.: 6307.90.7500 Mr. Richard G. Seley Rudolph Miles & Sons 4950 Gateway East El Paso, TX 79942 RE: Request for classification of "Dog Floss Tug & Chew Toy" Dear Mr. Seley: This ruling is in response to your letter of December 5, 1988, on behalf of Pacific Coast Pet, requesting a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a product called "Dog Floss Tug & Chew Toy" from Mexico. FACTS: The subject sample consists of 3 skeins of cotton yarn wound together forming a diameter of approximately one inch, and knotted at seven inch intervals. The sample consists of two knots. The inquirer states that the item may be imported in various lengths containing 2, 3, 4 or more knots. The item is used as a chewing toy for dogs with an added health feature for the dog's teeth and gums. ISSUE: Whether the subject merchandise is classifiable in Chapter 63, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. -2- Heading 6307, HTSUSA, provides for other made up articles. It is Customs position that the subject merchandise is classifiable in subheading 6307.90.7500, HTSUSA, which provides for pet toys of textile material. HOLDING: The subject "Dog Floss Tug and Chew Toy" is classifiable in subheading 6307.90.7500, HTSUSA, which provides for other made up articles, including dress patterns, other, toys for pets, of textile materials. The rate of duty is 8.5 percent ad valorem. Your questions concerning the labelling and Sec. 807 eligibility will be answered by a separate letter. Sincerely, John Durant, Director Commercial Rulings Division