M86680 M8 Ruling Active

The tariff classification of a pet toy from China

Issued September 22, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is identified as a “Plush Reindeer Pet Toy” (Item Number A027TA00007). The item measures approximately 13” x 6” x 2½”.

CBP rationale

The applicable subheading for the plush reindeer pet toy will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

NY M86680 September 22, 2006 CLA-2-63:RR:NC:N3:351 M86680 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a pet toy from China Dear Mr. Crago: In your letter dated September 13, 2006, you requested a tariff classification ruling. The submitted sample is identified as a “Plush Reindeer Pet Toy” (Item Number A027TA00007). The item measures approximately 13” x 6” x 2½”. You state that it is constructed of a polyester plush exterior with polyester filling. The reindeer “wears” a Santa Claus cap, a green scarf, and “skates” on his hooves. It contains a squeaker that squeaks when squeezed. The applicable subheading for the plush reindeer pet toy will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. In your letter you suggest classification in subheading 9503.41.0000, HTSUS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof." However, according to Chapter 95, Note 4, Chapter 95 does not cover pet toys; if of textile, they are specifically provided for in heading 6307. 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 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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