CLA-2-63:OT:RR:NC:N3:351
Ms. Samantha Sibley
OHL Trade Services
5101 S. Broad Street
Philadelphia, PA 19112
RE: The tariff classification of textile pet toys from China
Dear Ms. Sibley:
In your letter dated August 20, 2015, you requested a tariff classification ruling on behalf of your client, Radio Systems Corporation.
You submitted four samples of pet toys, imported under the brand name of Pogo Plush or Pogo Splash.
Article PP-Ball-S11 (Pogo Plush Ball) is a 4-inch wide squeaker toy that resembles a flattened ball. It is composed of an inner frame of vulcanized rubber and an outer covering of a faux sheepskin 100% polyester fabric.
Article PP-SLAP-SHP-S (Pogo Plush Slap Happy) is a 18 ½-inch squeaker toy that resembles an animal. It has fabric “limbs,” three on each side. It is composed of an inner frame of vulcanized rubber and an outer covering of a faux sheepskin 100% polyester fabric.
Article PP-BUN-S (Pogo Plush Bunny) is a 10-inch squeaker toy that resembles a rabbit. It is composed of an inner frame of vulcanized rubber and an outer covering of a faux sheepskin 100% polyester fabric.
Article PP-SP-DNT-L (Pogo Splash Donut) is a 7-inch floating toy that resembles a donut. It has a looped fabric strap attached to the item. It is composed of an inner frame of vulcanized rubber and an outer covering of 100% polyester fabric.
You suggest that the proper classification of article PP-SP-DNT-L (Pogo Splash Donut) is in subheading 4016.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: toys for pets.
Both applicable headings, 4016, HTSUS, which describes the rubber component, and 6307, HTSUS, which describes the textile component, merit equal consideration. Noting General Rule of Interpretation (GRI) 3(c), if the classifition of the item can not be determined based on the two applicable headings, classification is based on which heading appears last in the nomenclature. Therefore, it will be classified as an article of textile.
The applicable subheading for articles PP-Ball-S11 (Pogo Plush Ball), PP-Slap-SHP-S (Pogo Plush Slap Happy), PP-BUN-S (Pogo Plush Bunny) and PP-SP-DNT-L (Pogo Splash Donut) will be 6307.90.7500, HTSUS, which provides for other made up textile articles, other: 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 Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division