The tariff classification of a cat toy from China

N360066
April 21, 2026
CLA-2-39:OT:RR:NC:CEE008:N4:422
CATEGORY: Classification
TARIFF NO.: 3924.90.5650
Ms. Ann Lawrence Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37214 RE: The tariff classification of a cat toy from China Dear Ms. Lawrence: In your letter dated March 26, 2026, you requested a tariff classification ruling. Product descriptions and photos were submitted for our review. The item concerned is referred to as a Pom Pom Launcher, SKU #44589501. It is a cat toy consisting of a molded polypropylene (PP) plastic launcher shaped like a gun and fifty pom pom balls. The PP plastic launcher measures approximately 13 centimeters (cm) long by 8.5 cm high by 4.5 cm wide. The polyester pom pom measures a diameter of approximately 2.7 cm. Per your correspondence, the PP plastic gun uses a metal spring-loaded piston to launch the pompom. The pom poms are made of 100 percent polyester and are available in red, yellow, green, and white. The PP plastic launcher and the pom poms are packaged together in a retail box. The product is designed for domestic cats and will be marketed and sold as a cat toy. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The PP plastic launcher and pom pom balls are set for tariff classification purposes with the PP plastic launcher providing essential character by bulk, weight, value, and importance to the set.

In your request, you suggest classification in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “which provides for “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof….” However, as per Chapter 95 Note 5, heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, "pet toys" (classification in their own appropriate heading). Additionally, Hartz Mountain Corporation v. the United States, 19 CIT 1149, 903 F. Supp. 57 (1995), has determined that plastic pet toys and plastic pet supplies used by domestic household animals are classified as household articles. Therefore, the plastic pom pom launcher is considered a plastic pet toy used by cats and will be classified under heading 3924 as other household articles of plastics. The applicable subheading for the Pom Pom Launcher, SKU # 44589501, will be 3924.90.5650, HTSUS, which provides for “…other household articles…of plastics: other: other…other.” The general rate of duty will be 3.4 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division