CLA-2-63:OT:RR:E:NC:N3:351

Troy D. Crago
Import Specialist
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a pet toy from China

Dear Mr. Crago:

In your letter dated June 19, 2008, you requested a tariff classification ruling.

The submitted sample is identified as a Flying Disk Pet Toy (Item Number A058DA00894). Your product literature and a picture indicate that the item is a flying disc pet toy constructed of 75% polyester/25% cotton fabric and 70% polyester/30% cotton. The fabric is stretched over the rope in a circle. The item measures 9.4” in diameter. The applicable subheading for the pet toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The rate of duty will be 4.3% 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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division