CBP Ruling N237422 — The tariff classification of pet toys from China

Tariff classification

Headings: 5609

Product description

You submitted two samples of pet toys, both under SKU number 161347, both marketed under the Paw-N-Claws label. Each toy is made of a length of half-inch cotton twisted rope with plastic parts that are mounted over it. In both cases, the rope imparts the essential character to the toy. The first sample measures approximately 7” long holding three plastic rings between large knots on the ends. The second sample is a length of rope which has been doubled creating a looped handle. The other end has a 2” plastic tube with spiked ticklers. The finished length is approximately 12”.

CBP rationale

three plastic rings between large knots on the ends. The second sample is a length of rope which has been doubled creating a looped handle. The other end has a 2” plastic tube with spiked ticklers. The finished length is approximately 12”. The applicable subheading for the Paw-N-Claws pet toys, SKU number 161347, will be 5609.00.1000, Harmonized Tariff Schedule of the United States ( HTSUS), which provides for articles of yarn, 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 World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as requested.

Full text

N237422 February 14, 2013 CLA-2-56:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 5609.00.1000 Ms. Robin West Dollar Tree Stores, Incorporated 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of pet toys from China Dear Ms. West: In your letter dated January 14, 2013, you requested a tariff classification ruling. You submitted two samples of pet toys, both under SKU number 161347, both marketed under the Paw-N-Claws label. Each toy is made of a length of half-inch cotton twisted rope with plastic parts that are mounted over it. In both cases, the rope imparts the essential character to the toy. The first sample measures approximately 7” long holding three plastic rings between large knots on the ends. The second sample is a length of rope which has been doubled creating a looped handle. The other end has a 2” plastic tube with spiked ticklers. The finished length is approximately 12”. The applicable subheading for the Paw-N-Claws pet toys, SKU number 161347, will be 5609.00.1000, Harmonized Tariff Schedule of the United States ( HTSUS), which provides for articles of yarn, 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 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, Thomas J. Russo Director National Commodity Specialist Division

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