CLA-2-63:OT:RR:NC:N3:351
Mr. David Prata
CVS Pharmacy, Inc.
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of Halloween pet toys from China
Dear Mr. Prata:
In your original letter received on March 22, 2021, and your follow up letter dated April 28, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. Samples were provided to this office and will be returned as requested.
Item 960583, described as a “Boggiehead Rope Dog Toy,” is a knotted rope and stuffed fabric pet toy designed for playing tug of war with a dog and is available in two different Halloween designs. Both designs are constructed of a 100 percent polyester two-ply twisted rope knotted in four places to prevent unraveling. Each 20-inch knotted rope features three, 4½ inch long by 4½ inch wide, stuffed toys depicting Halloween designs, which are interspersed along the length of the rope. Each stuffed toy contains an internal squeak mechanism. The first design contains 3 stuffed jack-o’-lanterns strung on a black and orange rope. Each jack-o’-lantern is composed of 100 percent plush polyester woven fabric stuffed with polyfiber. The jack-o’-lanterns are orange with brown stems and are embroidered with different facial features; one jack-o-lantern includes a plush green bow. The second design contains three skulls strung on a black and white rope. Each skull is composed of 100 percent plush polyester woven fabric stuffed with polyfiber. The skulls are white and are embroidered with different facial features; one skull includes a plush black hat.
You have suggested that the “Boggiehead Rope Dog Toy” should be classified under subheading 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials” based on GRI 3(c). We agree. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. The “Boggiehead Rope Dog Toy” is a composite good consisting of a made up textile article (heading 6307) and a polyester two-ply twisted knotted rope (heading 5609). We find that the essential character of the overall product cannot clearly be ascribed to either single material. Therefore, pursuant to General Rule of Interpretation 3(c), HTSUS, the “Boggiehead Rope Dog Toy” will be classifiable under heading 6307, HTSUS, which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the “Boggiehead Rope Dog Toy” will be 6307.90.7500, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” The rate of duty will be 4.3 percent ad valorem.
You have also suggested that the “Boggiehead Rope Dog Toy” should also be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” We agree. Utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case Halloween) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The plush items, jack-o-lantern and skull, connected by a rope qualify as festive motifs. Subheading 6307.90 is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 95, the applicable secondary subheading for the “Boggiehead Rope Dog Toy” will be 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.7500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019).
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division