The tariff classification of a pet toy from China

NY L86526 July 27, 2005 CLA-2-63:RR:NC:N3:351 L86526 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of a pet toy from China Dear Mr. Parsons: In your letter dated July 15, 2005, you requested a tariff classification ruling. The submitted sample is identified as a “Bumper Throw Toy.” It is a pet toy that is rectangular in shape and measures approximately 2” x 2” x 10”. It is constructed with an exterior of polyester webbing that is stuffed with polyester fill and contains a “squeaky” horn inside at the end. The item also features a 7” polyester webbed handle that is attached to one end. The applicable subheading for the “Bumper Throw Toy” will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabric pet toys. 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