CLA-2-56:RR:NC:TA:351 E89860

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a jute pet toy from China

Dear Mr. Hoffacker:

In your letter dated November 12, 1999, you requested a tariff classification ruling on behalf of consolidated Stores.

A picture of pet toys was submitted. The picture was of three items, identified as item 991630A, (mouse) 991630B, (rattle) and 991630C, (barrel). A physical sample of item 991630C, the barrel shape, was submitted. The toy consists of a plastic substructure or form which is entirely wrapped with jute twine. The shape is either a mouse, a rattle or a barrel. The sample will be returned as you requested.

The applicable subheading for the pet toy will be 5609.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. The rate of duty will be 2.2 percent 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 Camille Ferraro at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division