The tariff classification of cat toys from China

N012309 June 21, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500, 3924.90.5600 Lorianne Aldinger Import Manager RITE AID Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of cat toys from China Dear Ms. Aldinger: In your letter dated May 25, 2007, you requested a tariff classification ruling. The two submitted samples are identified as “Cat Toys Combo Sets” (item #A72T0058/CN/EET). Each is an assortment of cat toys in a plastic Christmas stocking. One assortment includes: a polyester stuffed tree, a polyester stuffed catnip mouse, an EVA ball, a plastic ball, and a plastic dumbbell. The other assortment includes: a polyester stuffed sock, a polyester stuffed catnip mouse, two EVA balls, a plastic dumbbell, and a textile fabric stuffed catnip “pillow.” The applicable subheading for the stuffed polyester tree, the stuffed polyester sock, the stuffed polyester mice, and the textile fabric stuffed catnip “pillow” will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The duty rate will be 4.3% ad valorem. The applicable subheading for the plastic dumbbells will be 3924.90.5600, HTSUS, which provides for other household articles of plastics: Other: Other. The duty rate will be 3.4% ad valorem. 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/. Your inquiry does not provide enough information for us to give a classification ruling on the EVA balls and the plastic ball. Your request for a classification ruling should include the composition materials of these items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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