The tariff classification of pet toys from China and Hong Kong

N091595 February 1, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500, 4016.99.2000, 8543.70.9650 Daniel Meylor Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of pet toys from China and Hong Kong Dear Mr. Meylor: In your letter dated January 14, 2010, you requested a tariff classification ruling on behalf of your client, Worldwise, Inc., of San Rafael, Cal. The submitted samples are pet toys. The first toy is called a dogtronics™ “Jibber Jabber.” It is a plush fabric pet toy meant to represent a pig. It is approximately 5” tall, with electronics in it that produce the sound of a pig. The applicable subheading for the Jibber Jabber 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 second toy is a dogtronics™ “Hedgehog Hop.” It is a plush toy hedgehog measuring approximately 6” long x 5” tall. It is made of a pile fabric outside over a plastic ball with electronics inside that cause the toy to make sounds and bounce around wildly. The applicable subheading for the Hedgehog Hop will be 8543.70.9650, HTSUS, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6% ad valorem. The third toy is Goof Ball (Style# 13307) which is a rubber ball, 3” in diameter, which includes electronics that produce sounds while the ball rolls and bounces. The applicable subheading for the Goof Ball will be 4016.99.2000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: Other: Toys for pets. The rate of duty will be 4.3% ad valorem. You have suggested that all of these items should all be classified in subheading 8543.70.9650, HTSUS; however, we have determined that the essential character of the Jibber Jabber and the Goof Ball is imparted by the outer component, the textile toy and the rubber ball respectively. 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 National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division