CBP Ruling N137161 — The tariff classification of a dog chew toy from Taiwan

Tariff classification

Headings: 5609

Product description

You submitted a sample of item #PT53440SW, a tug-of-war toy made of rubber with twisted cotton cord at one end. The cord is a half-inch in diameter and; it is approximately11” in length and is knotted at both ends. The toy is 7” tall. The pet toy is considered a composite good, made of rubber and textile cord. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 40 (rubber) or in Chapter 56 (textile cordage). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 56. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. Your sample will be returned.

CBP rationale

The applicable subheading for the pet toy will be 5609.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of cotton.

Full text

N137161 January 4, 2011 CLA-2-56:RR:OT:NC:N3:351 CATEGORY: Classification Ms. Cherry Lin Tom’s Toy International Ltd. Room 604-6, Concordia Plaza 1 Science Museum Road TST East, Kowloon, Hong Kong TARIFF NO.: 5609.00.1000 RE: The tariff classification of a dog chew toy from Taiwan Dear Ms. Lin: In your letter dated November 24, 2010, you requested a tariff classification ruling on a pet toy. You submitted a sample of item #PT53440SW, a tug-of-war toy made of rubber with twisted cotton cord at one end. The cord is a half-inch in diameter and; it is approximately11” in length and is knotted at both ends. The toy is 7” tall. The pet toy is considered a composite good, made of rubber and textile cord. When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 40 (rubber) or in Chapter 56 (textile cordage). Since the textile provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 56. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTSUS), noted. Your sample will be returned. The applicable subheading for the pet toy will be 5609.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included, of cotton. The rate of duty will be 2.9% 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 the 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

View original on CBP CROSS →