CLA-2-63:OT:RR:NC:TA:351
Mr. Giovanni Cervantes
Jakks Pacific, Incorporated
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of pet toys from China
Dear Mr. Cervantes:
In your letter dated January 15, 2013, you requested a tariff classification ruling.
You submitted several samples of textile toys made up for pets.
Item #57276, the Maxx & Molly Large Plush Gingerbread Man, is made up of textile fabric stuffed and shaped to resemble a gingerbread man with embroidered features. This item contains a small squeak ball inside for the pet’s amusement.
Item #57269 is the Maxx & Molly Rope Arm Reindeer, a textile fabric toy made up to look like a reindeer. The toy is stuffed and has twisted rope cordage for its arms. This item also contains a small squeak ball inside for the pet’s amusement.
Item #57259, the Maxx & Molly Squeak Grrrs Reindeer, and item #40397, the Jakks Pets Squeak Grrrs Snowman are both made up with plush textile fabric. The fabric is sewn to fit snugly over the hard-side shaped squeakers. The snowman toy includes two large squeakers.
Item #57040, the Maxx & Molly Holiday Gift Set, includes three small textile fabric cat toys that are decorated and stuffed. The toys are shaped to resemble a snowman, a Christmas tree and a wreath. Each of these toys also has catnip inside.
The applicable subheading for the pet toys, item numbers, 57276, 57269, 57259, 40397, and 57040, 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
You also submitted item #57261, the Maxx & Molly Squeaky Ball Ornament Santa, which is a squeak ball covered in plush textile fabric with an attached rope decorated to look like Santa Claus. The ball also contains a squeak ball inside to amuse a pet.
The applicable subheading for the Maxx & Molly Squeaky Ball Ornament Santa pet toy, will be 4016.99.2000, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: other: toys for pets. The rate of duty will be 4.3 percent ad valorem.
You indicate several times in your letter that these items were designed for exclusive use during the Christmas holiday. However classification under subheading 9505, HTSUS, which provides for festive articles, is limited to decorative articles. These items are considered utilitarian articles and are therefore excluded from classification as festive articles in Chapter 95, according to Chapter Note 95(v), HTSUS.
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 samples will be returned.
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,
Thomas J. Russo
Director
National Commodity Specialist Division