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The tariff classification of pet toys from China
Issued December 16, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N077524 (December 16, 2009)
Tariff classification
HTS codes: 4303.90.0000
Headings: 4303
Product description
The submitted sample, Item # 367, is package of 12 mouse-shaped pet toys measuring 1 ½ inches long.
CBP rationale
The applicable subheading for Item # 367 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, other.
Full text
N077524 December 16, 2009 CLA-2-43:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4303.90.0000 Ellen Lin Taiwan Ai Di Pet Toys Ent. Co., Ltd. No. 22, Lane 20, Lin Sen Road Yung Ho City, Taipei Hsien Taiwan, R. O. C. RE: The tariff classification of pet toys from China Dear Ms. Lin: In your letter dated September 22, 2009, you requested a tariff classification ruling. The submitted sample, Item # 367, is package of 12 mouse-shaped pet toys measuring 1 ½ inches long. You state the mice are composed of furskin wrapped around plastic "bodies". Laboratory analysis confirms that exterior surface of the sample is wholly constructed of furskin (excluding decorations). The essential character is imparted by the furskin. The applicable subheading for Item # 367 will be 4303.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel, clothing accessories and other articles of furskin, other. The rate of duty will be Free. 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/. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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