The tariff classification of Christmas pet toys from China

N326336 June 2, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.7500 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Christmas pet toys from China Dear Mr. Kenny: In your letter dated May 26, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. In lieu of samples, photographs of the pet toys were provided with your request. Item 466614, described as a “Xmas Doggie and Piggie Toy,” is a pet toy available in two different styles. Both styles are composed of 100 percent polyester knit fabric and stuffed with polyfiber. Each stuffed toy contains an internal squeak mechanism. The first style depicts a sitting dog and measures 6 inches in length by 4 inches in width by 10 inches in height. The brown dog features an embroidered nose, mouth, tongue, and black pupils inside a round white eye; a red and black checkered scarf with white fringe; and a red and black checkered Santa hat with a white faux fur brim and a white pom pom. The second style depicts a pig and measures 10 inches in length by 4 inches in width by 6 inches in height. The pink pig features an embroidered mouth, nose, and black pupils inside a round white eye; a red and black checkered scarf with white fringe; two brown reindeer antlers; and four red elf shoes with green trim. Embroidered in red lettering and outlined in black on one side of the pig are the letters “XMAS.” You have suggested that the Christmas pet toys should be classified under subheading 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” We agree. The rate of duty will be 4.3 percent ad valorem. You have also suggested that the Christmas pet toys should be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” We disagree. The pet toys are not in the form of a three-dimensional representation of a symbol or motif. The pet toys are in the shape of a dog and pig. Therefore, the pet toys do not qualify for subheading 9817.95.05, HTSUS. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.7500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019). The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 https://hts.usitc.gov/current. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division