CLA-2-63:RR:NC:N3:351 M86935
Jennifer Scott
Expeditors International
21318 64th Avenue South
Kent, WA 98032
RE: The tariff classification of pet toys from China or Vietnam
Dear Ms. Scott:
In your letter dated September 25, 2006, you requested a tariff classification ruling on behalf of your client, Canine Hardware, Inc., of Kent, Washington.
The five submitted samples are pet toys marketed under the “Chuckit!” brand. The “Toss & Tug Toy” has a durable rubber-ball head that is available in a variety of sport heads: mock football (Item Number 14510), tennis ball (14540), or hockey puck (14515); the sample we received has the tennis head. The rubber head is attached to a polypropylene rope. You indicate that the rubber head allows the “Toss & Tug” to be used in games of bounce, tug, and fetch.
The Plush Fetch Toy - Boomerang (16402), shaped like a stuffed boomerang, is made of polyester fabric with polyester fill. The Plush Fetch Toy – Plush Ball (16401) is made of polyester with polyester fill. A similar item shown on the literature but not provided as a sample is the Plush Squirrel (16403).
The applicable subheading for the Toss & Tug Toy, the Boomerang, the Plush Ball, and the Plush Squirrel will be 6307.90.7500, HTSUS, which provides for toys for pets, of textile materials. The rate of duty will be 4.3% ad valorem.
Item 07101 is a pack of two mini tennis balls. The balls have rubber bladders with a felt (synthetic fiber) outer cover. You state that they are intended to be used for bounce and catching games with small dogs. The Ultra Ball (17001) is a two-pack of larger vulcanized natural rubber balls.
The applicable subheading for the mini tennis balls and the Ultra Ball will be 4016.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: toys for pets. The rate of duty will be 4.3% ad valorem.
In your letter you refer to these items as sporting goods accessories. However, they are clearly pet toys.
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/. There are currently no quota restrictions on either of these classifications.
The samples will be returned as requested.
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