The tariff classification of dog toys from China

NY M84613 June 27, 2006 CLA-2-63:RR:NC:N3:351 M84613 CATEGORY: Classification TARIFF NO.: 0511.99.2000, 5609.00.4000, 6307.90.7500, 9503.90.0080 Lorianne Aldinger Import Manager RITE AID Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of dog toys from China Dear Ms. Aldinger: In your letter dated June 12, 2006, you requested a tariff classification ruling. The submitted sample is identified as a “7 Pieces Dog Toys Set.” Please note that it is not considered a set for tariff purposes. It includes a 12”L plush polyester stuffed dog; an 8.5” diameter flying disc of polyethylene for throwing and fetching; a 2.5” diameter rubber ball of 90% rubber and 10% polyester (its cover) that looks like a tennis ball but is heavier and does not bounce as high; a 10-pack of 5”L munchies of rawhide; a 2-pack of 10”L rawhide munchies; an 8.5”L x 5”W polyester plush bone; and a 10”L rope knot toy of 70% poly and 30% cotton. The applicable subheading for the plush polyester dog and the polyester plush bone will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The rate of duty will be 4.3% ad valorem. The applicable subheading for the rope knot toy will be 5609.00.4000, HTSUS, which provides for articles of yarn or cordage, not elsewhere specified or included; other. The rate of duty will be 3.9% ad valorem. The applicable subheading for the flying disc will be 9503.90.0080, HTSUS, which provides for other toys; Other: Other. The rate of duty will be Free. The applicable subheading for the rawhide munchies will be 0511.99.2000, HTSUS, which provides for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other, other, parings and similar waste of raw hides or skins; glue stock not elsewhere specified or included. The rate of duty will be Free. We do not have enough information to classify the ball. In order to do so we need a cost and component breakdown of the ball and we need to know what kind of rubber it is. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The samples 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