N266193 N2 Ruling Active

The tariff classification of a plastic dog toy from China

Issued July 28, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

The submitted sample is identified as a Wobble Wag Giggle, Item# WG011212. It is a ball that is made of molded plastic material. It is round in shape, green in color with blue markings and measures approximately 5½” in diameter. It has six depressions at various locations on the surface to enable the dog to easily pick it up. There are three tube shaped reeds within the ball, each of which contains one of three respective noisemakers that are comprised of a stainless steel outer shell with a plastic component within it. When the ball is rolled, the noisemaker moves up and down the reed, causing air to travel quickly through the plastic component, which generates one of three different noises that sound like giggles. Because the three reeds are all oriented in different directions, the ball will make noise regardless of how it is rolled.

CBP rationale

The applicable subheading for Item# WG011212 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N266193 July 28, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a plastic dog toy from China Dear Ms. Crossley: In your letter that was received in this office on June 29, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Wobble Wag Giggle, Item# WG011212. It is a ball that is made of molded plastic material. It is round in shape, green in color with blue markings and measures approximately 5½” in diameter. It has six depressions at various locations on the surface to enable the dog to easily pick it up. There are three tube shaped reeds within the ball, each of which contains one of three respective noisemakers that are comprised of a stainless steel outer shell with a plastic component within it. When the ball is rolled, the noisemaker moves up and down the reed, causing air to travel quickly through the plastic component, which generates one of three different noises that sound like giggles. Because the three reeds are all oriented in different directions, the ball will make noise regardless of how it is rolled. The applicable subheading for Item# WG011212 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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