CLA-2-63:OT:RR:NC:TA:351
Earl Pacis
Albatrans Inc.
2805 W. El Segundo Blvd. - #3
Hawthorne, CA 90250
RE: The tariff classification of cat toy from Taiwan
Dear Mr. Pacis:
In your letter dated January 5, 2010, you requested a tariff classification ruling on behalf of your client, Wolverton Trading Company of Lansing, Mich.
The submitted sample is a textile cat toy. The cat toy is constructed using knit pile polyester fabric as an outer covering and stuffed with filler and catnip. The product is die-cut and sewn in Taiwan and the catnip, made in the USA, is shipped overseas and added to the product.
The applicable subheading for the cat toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The duty rate will be 4.3% ad valorem.
Please note that the cost or value of the catnip that you supply may be considered a dutiable assist under Section 402 of the Tariff Act (TA). The term “assist” is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S., under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists, but only the first, encompassing “materials, components, parts and similar items incorporated in the imported merchandise,” is potentially relevant to the instant situation. As an assist, the value of the catnip would have to be added to the processing costs of the cat toy before the ad valorem rate of duty is applied, pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See Section 152.103(d), Customs Regulations (19 C.F.R. §152.103(d)).
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