CLA-2 CO:R:C:G 083206 CB
Mr. Richard G. Seley
Rudolph Miles & Sons
4950 Gateway East
El Paso, TX 79942
RE: Request for classification of "Dog Floss Tug & Chew Toy"
Dear Mr. Seley:
This ruling is in response to your letter of December 5,
1988, on behalf of Pacific Coast Pet, requesting a classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), for a product called "Dog Floss Tug & Chew
Toy" from Mexico.
The subject sample consists of 3 skeins of cotton yarn wound
together forming a diameter of approximately one inch, and
knotted at seven inch intervals. The sample consists of two
knots. The inquirer states that the item may be imported in
various lengths containing 2, 3, 4 or more knots. The item is
used as a chewing toy for dogs with an added health feature for
the dog's teeth and gums.
Whether the subject merchandise is classifiable in Chapter
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
Heading 6307, HTSUSA, provides for other made up articles.
It is Customs position that the subject merchandise is
classifiable in subheading 6307.90.7500, HTSUSA, which provides
for pet toys of textile material.
The subject "Dog Floss Tug and Chew Toy" is classifiable in
subheading 6307.90.7500, HTSUSA, which provides for other made up
articles, including dress patterns, other, toys for pets, of
textile materials. The rate of duty is 8.5 percent ad valorem.
Your questions concerning the labelling and Sec. 807
eligibility will be answered by a separate letter.
John Durant, Director
Commercial Rulings Division