The tariff classification of a sport retriever dog toy from China

N270762 December 9, 2015 CLA-2-63:OT:RR:NC:N4:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Ms. Elizabeth A. Kessens Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a sport retriever dog toy from China Dear Ms. Kessens: In your letter dated November 16, 2015, you requested a tariff classification ruling. No sample was submitted with your request. The item is identified as Everpet Mossy Oak Sport Retriever Dog Toy, SKU #1-699-1801. The sport retriever dog toy is constructed of a polyester woven canvas sleeve covering a polyester fiberfilled plush form. A cotton braided rope is inserted into one end of the canvas sleeve and the other end is connected to a rubber ball. The toy also has a squeaker that squeaks when the dog bites down on it. The pet owner will train the dog to retrieve through the concept of “playing fetch” or toss the toy to the dog for exercise by allowing the pet to tug the toy and enjoy the squeaking noise. The applicable subheading for Everpet Mossy Oak Sport Retriever Dog Toy, SKU #1-699-1801 will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other: Toys for pets, of textile materials. The rate of duty will be 4.3% ad valorem. 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 Adleasia Lonesome at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division