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

Mr. Charles Elder
Pet Supplies Plus
17197 North Laurel Park Drive
Livonia, MI 48152

RE: The tariff classification of a cat toy from China

Dear Mr. Elder:

In your letter dated June 14, 2017, you requested a tariff classification ruling.

You submitted a photograph of a cat toy that is composed of cat nip and textile fabric. The body of the cat toy is made from compressed cat nip and facial features depicting the face, specifically the eyes and nose, are cut outs made from fabric. The tail portion is also made from a pile fabric. The primary use of the item is to provide entertainment for pets.

The applicable subheading for the cat toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other: toys for pets, of textile materials. The rate of duty will be 4.3 percent 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 the World Wide Web at https://hts.usitc.gov/current.

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 via email at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division