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G87232 G8 Ruling Active

The tariff classification of plastic pet toys from China.

Issued March 19, 2001 by U.S. Customs and Border Protection.

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G8 G87232 (March 19, 2001)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted two samples of dog toys. The toys are made of 100 percent plastic. They are used as training devices to teach dogs how to retrieve. The plastic devices have a bumpy surface for the dog’s mouth. The training toys are designed in various sizes, with and without a plastic valve. The valve allows the toys to be filled with different amounts of air to produce various buoyancy. These training toys can be used in water or on land. The samples are returned as you requested.

Full text

NY G87232 March 19, 2001 CLA-2-39:RR:NC:SP:222 G87232 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Ed Kwas Expeditors Tradewin, LLC 1015 third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of plastic pet toys from China. Dear Mr. Kwas: In your letter dated February 12, 2001, on behalf of your client Bubba’s Bird Dog Gear, you requested a tariff classification ruling. You have submitted two samples of dog toys. The toys are made of 100 percent plastic. They are used as training devices to teach dogs how to retrieve. The plastic devices have a bumpy surface for the dog’s mouth. The training toys are designed in various sizes, with and without a plastic valve. The valve allows the toys to be filled with different amounts of air to produce various buoyancy. These training toys can be used in water or on land. The samples are returned as you requested. The applicable subheading for the plastic dog training toy will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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