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N093955 N0 Ruling Active

The tariff classification of pet toys from China

Issued February 17, 2010 by U.S. Customs and Border Protection.

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N0 N093955 (February 17, 2010)

Tariff classification

HTS codes: 6307.90.7500

Headings: 6307

GRI rules applied: GRI 3(b)

Product description

The submitted samples are pet toys. Both bear tradename The Dog Whisperer and the signature of Cesar Millan. The first is called a tri-Rope Retriever, item #6307090643. It is a polyester stuffed dog toy with 3 cotton ropes protruding out of each side of the dog toy. The second is called the Soaring Squirrel, item #06307090648. It is a stuffed polyester dog toy with a cotton rope used for tossing the dog toy.

CBP rationale

The applicable subheading for the pet toys will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials.

Full text

N093955 February 17, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of pet toys from China Dear Mr. Morse: In your letter dated February 4, 2010, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted samples are pet toys. Both bear tradename The Dog Whisperer and the signature of Cesar Millan. The first is called a tri-Rope Retriever, item #6307090643. It is a polyester stuffed dog toy with 3 cotton ropes protruding out of each side of the dog toy. The second is called the Soaring Squirrel, item #06307090648. It is a stuffed polyester dog toy with a cotton rope used for tossing the dog toy. The applicable subheading for the pet toys 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. You ask if these would be classified as cotton rope or pet toys. These are obviously pet toys, but because they are constructed of both rope and textile fabric, they are considered to be composite goods for tariff purposes. In each case, the essential character is imparted by the textile fabric. General Rule of Interpretation 3(b), HTSUS, noted. 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

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