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C80495 C8 Ruling Active

The tariff classification of pet toys and a children's toy from China.

Issued October 20, 1997 by U.S. Customs and Border Protection.

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C8 C80495 (October 20, 1997)

Tariff classification

HTS codes: 9503.41.0010, 6307.90.7500

Headings: 9503, 6307

Product description

One pet toy designated as a cat toy resembles a star fish and is made of brush knit fabric. Attached onto the top is a textile loop. The other pet toy designated as a dog toy is constructed of fleece fabric. It has the facial features of a pig and is approximately 8 1/2" in height. When the middle section is pressed a noise mechanism provides a squeeking sound. The children's toy resembles a bear and is constructed with pile fabric. Attached onto the stomach/chest area is an electronic clock/game which is housed in a plastic case.

CBP rationale

The applicable subheading for the pet toys will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for toys for pets, of textile materials. The applicable subheading for the children's toy will be 9503.41.0010, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, stuffed toys.

Full text

NY C80495 October 20, 1997 CLA-2-63:RR:NC:TA:352 C80495 CATEGORY: Classification TARIFF NO.: 6307.90.7500; 9503.41.0010 Mr. Donald R. Uhlmann, Jr. Animal Majesty, Ltd. 3434 E. Kleindale, Bldg. "G" Tucson, AZ 85716 RE: The tariff classification of pet toys and a children's toy from China. Dear Mr. Uhlmann: In your letter dated October 1, 1997, you requested a tariff classification ruling. The samples submitted are pet toys and a children's toy. One pet toy designated as a cat toy resembles a star fish and is made of brush knit fabric. Attached onto the top is a textile loop. The other pet toy designated as a dog toy is constructed of fleece fabric. It has the facial features of a pig and is approximately 8 1/2" in height. When the middle section is pressed a noise mechanism provides a squeeking sound. The children's toy resembles a bear and is constructed with pile fabric. Attached onto the stomach/chest area is an electronic clock/game which is housed in a plastic case. The applicable subheading for the pet toys will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for toys for pets, of textile materials. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the children's toy will be 9503.41.0010, HTS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, stuffed toys. The rate of duty will be free. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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