CLA-2-63:OT:RR:E:NC:TA:351
Joanne Lumas
PETCO Animal Supplies Inc.
9125 Rehco Road
San Diego, CA 92121
RE: The tariff classification of a textile pet toy from China
Dear Ms. Lumas:
In your letter dated September 21, 2009, you requested a tariff classification ruling.
You submitted a picture of a plush toy with a squeaker for a dog to play with. It is in the form of a dog with an elongated body; it is approximately 12” in length. The pet toy has a heavy yarn or cord tightly wrapped around the elongated midsection. The plush pet toy is made of 100% polyester textile fabric, and the cord is made of 100% cotton.
The applicable subheading for the pet toys will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The duty rate 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/.
The sample 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