The tariff classification of a pet toy from China

NY K83877 March 4, 2004 CLA-2-63:RR:NC:N3:351 K83877 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Jazmin Tejera Project Management & Coordinator Zina International 1275 Valley Brook Avenue Lyndhurst, NJ 07071 RE: The tariff classification of a pet toy from China Dear Ms. Tejera: This letter replaces the ruling letter we sent to you under file number K82985 which, due to an inadvertence, placed the articles under an incorrect tariff number. A corrected letter follows. In your letter dated January 30, 2004, you requested a tariff classification ruling. The sample submitted, identified as the “Talk to Me Treatpup,” is a pet toy for dogs. The item is a plush toy dog (70 percent acrylic, 30 percent polyester). In its back is an opening into which is placed a plastic ball with a recording device, on which the dog owner may record a message. The plastic ball also can be filled with small treats that are dispensed through a hole in the front. The textile portion, the plush toy dog, imparts the essential character to this pet toy. The applicable subheading for the pet toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS) which provides for other made up articles . . . Other: Toys for pets, of textile materials. The rate of duty will be 4.3 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division