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N220938 N2 Ruling Active

The tariff classification of pet toys from China

Issued June 22, 2012 by U.S. Customs and Border Protection.

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N2 N220938 (June 22, 2012)

Tariff classification

HTS codes: 6307.90.7500

Headings: 6307

Product description

You submitted two samples of item 9017411, which you call Bottle Toy. They are stuffed heads depicting a Santa and a moose. Both pet toys are armless and legless and made up of 100% polyester textile pile and faux fur fabric. The toys are approximately 13” tall. To use, an empty half-liter plastic bottle is placed inside the toy and enclosed using the hook-and-loop strips at the base. The pet can be amused by the crackling sounds of the bottles inside the bodies of toys.

CBP rationale

The applicable subheading for Bottle Toy 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

N220938 June 22, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of pet toys from China Dear Ms. Aldinger: In your letter dated June 6, 2012, you requested a tariff classification ruling. You submitted two samples of item 9017411, which you call Bottle Toy. They are stuffed heads depicting a Santa and a moose. Both pet toys are armless and legless and made up of 100% polyester textile pile and faux fur fabric. The toys are approximately 13” tall. To use, an empty half-liter plastic bottle is placed inside the toy and enclosed using the hook-and-loop strips at the base. The pet can be amused by the crackling sounds of the bottles inside the bodies of toys. The applicable subheading for Bottle Toy 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 percent 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/. Your samples will be returned. 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, Thomas J. Russo Director National Commodity Specialist Division

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