CLA-2-56:OT:RR:NC:TA:351
Terry Pilant
Global Transportation Services, Inc.
1930 Sixth Avenue South
Suite 401
Seattle, WA 98134
RE: The tariff classification of cat toys from China
Dear Mr. Pilant:
In your letter dated October 27, 2009, you requested a tariff classification ruling on behalf of your client, Virtu Co., dba Our Pets.
You submitted eight (8) samples of cat toys, each on a retail card. (In the future, please limit your ruling requests to no more than five (5) items.) Each of these toys is a composite good, as defined in General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS).
Classification of merchandise under the HTSUS is in accordance with the GRIs, taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the cat toys in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that composite goods consisting of different materials shall be classified as if they consisted of the material that gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In order to classify these composite goods, we must determine the material that imparts the essential character, according to the terms of GRI 3.
String-Me-ow’t, CT-10294, is a plastic ball an inch-and-a-half in diameter, covered in textile elastomeric yarns with feathers sticking out of the top. It is attached to a string so that it can hang for the cat to swat. The essential character is imparted by the textile yarns (the combination of the elastomeric yarns and the string).
Three Twine Mice, CT-10296, is three mouse-shaped toys, two inches long, made of textile elastomeric yarns wrapped around plastic “bodies”. Two have a long tail of yarn; one mouse has a tail of feathers. They also contain a bead to rattle around inside, and some catnip. The essential character is imparted by the textile elastomeric yarns.
The applicable subheading for String-Me-ow’t, CT-10294, and Three Twine Mice, CT-10296, will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables not elsewhere specified or included; other. The rate of duty will be 3.9% ad valorem.
Darn Yarn Balls, CT-10292, and Birdie Ball, CT-10293, are plastic balls, each an inch to an inch-and-a-half in diameter, covered in textile elastomeric yarns. Birdie Ball has feathers sticking out of the top. They are meant to roll so the cat can swat and chase them. Each contains a bead to rattle around inside, and some catnip. Because they are meant to roll, the essential character is imparted by the plastic ball.
The applicable subheading for Darn Yarn Balls, CT-10292, and Birdie Ball, CT-10293, will be 3924.90.5600, HTSUS, which provides for other household articles of plastics: other: other. The duty rate will be 3.4 % ad valorem.
Spring Time!, CT-10295, is a plastic ball an inch-and-a-half in diameter, covered in textile cordage, with feathers sticking out of the top. It is attached to a spring that has a plastic suction cup on the bottom. It is meant to stand up so that the cat can swat it back and forth. None of the components imparts the essential character, so, as stated above, we must classify under the heading which occurs last in numerical order among those which equally merit consideration. The plastic ball and suction cup are in Chapter 39, HTSUS; the cordage is in Ch. 56; the feather, Ch. 67; the spring, Ch. 73.
The applicable subheading for Spring Time!, CT-10295, will be 7326.20.0070, HTSUS, which provides for articles of iron or steel wire, other. The rate of duty will be 3.9 % ad valorem.
Krinkle Puffs, CT-10290, is a ball an inch-and-a-half in diameter made of crinkled plastic strip, each piece measuring approximately 2” x 5”. It is not a composite good and can be classified by reference to GRI 1.
The applicable subheading for Krinkle Puffs, CT-10290, will be 4601.99.9000, HTSUS, which provides for: Plaits, and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Other (than mats, matting and screens of vegetable materials): Other (than of bamboo, of rattan or of other vegetable materials): Other (than plaits and similar products of plaiting materials, whether or not assembled into strips). The rate of duty will be 3.3% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on Spiky Ball, CT-10289, and Dazzle Poms, CT-10291. Your request for a classification ruling should include how each is made; specifically, how are the foam pieces of CT-10289 made (e.g., cut from larger pieces, extruded?) and how are the poms of CT-10291 made (e.g., loose fibers stitched together?). When this information is available, you may wish to consider resubmission of your request. Please resubmit as you did your original request. We shall retain these two samples for thirty (30) days but we are returning the other samples as you have requested.
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 Mitch Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division