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L84259 L8 Ruling Active

The tariff classification of a pet toy from China

Issued April 21, 2005 by U.S. Customs and Border Protection.

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L8 L84259 (April 21, 2005)

Tariff classification

HTS codes: 6307.90.7500

Headings: 6307

Product description

The submitted sample, identified as a Bone Shape Leopard Pillow for Pets (Liss Item number 941914/ Manufacturer number 1121), is a pet toy. It is constructed with an outer surface of a leopard skin design cotton pile fabric and is stuffed with polyester fiber. The item is bone-shaped and measures approximately 11.5” x 7.2” x 3”.

CBP rationale

The applicable subheading for the pet toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for toys for pets, of textile materials.

Full text

NY L84259 April 21, 2005 CLA-2-63:RR:NC:N3:351 L84259 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a pet toy from China Dear Mr. Stinson: In your letter dated April 11, 2005, you requested a tariff classification ruling. The submitted sample, identified as a Bone Shape Leopard Pillow for Pets (Liss Item number 941914/ Manufacturer number 1121), is a pet toy. It is constructed with an outer surface of a leopard skin design cotton pile fabric and is stuffed with polyester fiber. The item is bone-shaped and measures approximately 11.5” x 7.2” x 3”. The applicable subheading for the pet toy 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 4.3 percent ad valorem. The sample will be returned as requested. 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

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