CLA-2-56:R:NC:N3: 351 M85610
Lorianne Aldinger
Import Manager
RITE AID Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of pet toy assortments from China
Dear Ms. Aldinger:
In your letter dated July 25, 2006, you requested a classification ruling.
You have submitted two “10 Piece Pet Toy Stock Assortments.” Each is packaged in a stoking-shaped sleeve of clear plastic sheeting, measuring approximately 23” long and 7” wide. Each is identified on the label as “Item# 946518-MMVI 10 Piece Pet Toy Assortment.” The contents are listed on the front of the label. We note that there are some discrepancies between the label and the contents; we will rule on the actual contents of the packages.
Assortment one includes:
7.5” bone-shaped rawhide chew;
8-pack of 3” bone-shaped rawhide chews;
13.375” (L) 80% polyester / 30% cotton rope toy with knots;
13.75” (L) 90% rubber 10% polyester rope toy with a plastic piece holding the rope in a loop; the rope (which we assume is the same 80% polyester / 30% cotton as above) pierces a tennis ball; this toy neither bounces nor rolls;
11” (L) rope loop (which we assume is the same 80% polyester / 30% cotton as above) with a polyester plush toy in bear shape; the bear portion contains a squeaker;
6.625” diameter polyester plush flying disc;
10” (L) polyester plush toy in duck shape;
11.375” (L) polyester canvas toy in dart shape;
8.25” (L) polyester plush toy in bone shape;
3-pack of 2.5” 90% rubber/10% polyester balls that look like tennis balls but do not bounce.
Assortment two includes:
7.5” bone shaped rawhide chew;
8-pack small shoe-shaped rawhide chews;
13.75” (L) 90% rubber 10% polyester rope toy with a plastic piece holding the rope in a loop; the rope pierces a tennis ball; this toy neither bounces nor rolls;
13.375” (L) 80% polyester / 30% cotton rope toy with knots;
8” (L) polyester canvas toy in the shape of a rolled-up newspaper;
12” (L) polyester-covered flying disc;
11.625” polyester canvas toy in cat shape;
7” (L) polyester canvas toy in dog shape;
9” (L) polyester plush football;
3-pack of 2.5” 90% rubber/10% polyester balls that look like tennis balls but do not bounce.
The applicable subheading for the rawhide chews will be 0511.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other, other, parings and similar waste of raw hides or skins; glue stock not elsewhere specified or included. The rate of duty will be Free.
The applicable subheading for the 80% polyester / 30% cotton rope toys (i.e., with the knots, with the plastic and the tennis ball, and with the plush bear) will be 5609.00.3000, HTSUS, which provides for articles of cordage, rope, or cables not elsewhere specified or included; of man-made fibers. The rate of duty will be 4.5% ad valorem.
The applicable subheading for the two flying discs, the 10”L polyester plush toy in duck shape, the plush toys (i.e., duck, bone, and football); the canvas toys (i.e., dart shape, cat shape, dog shape, and newspaper shape) will be 6307.90.7500, HTSUS, which provides for toys for pets, of textile materials. The rate of duty will be 4.6% ad valorem.
The applicable subheading for the balls that look like tennis balls but do not bounce will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other. The rate of duty will be 2.5% 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division