CLA-2-56:OT:RR:NC:N3:351
Mr. Richard White
3TBrands, Inc
172 S Broadway White Plains, NY 10605
RE: The tariff classification of pet toys from India
Dear Mr. White:
In your letter dated September 18, 2023, you requested a tariff classification ruling. In lieu of samples, photographs of the pet toys were provided with your request.
Item# LRT04, described as a “Crab Toy,” is a knotted rope and stuffed leather pet toy. The toy is designed for chewing and sensory play with a dog. The crab-shaped pet toy is comprised of ten knotted rope legs stitched to a leather face. Each 4-inch rope leg is composed of a 41 percent cotton, 36 percent polyester, 14 percent nylon, and 8 percent acrylic braided rope knotted at the end to prevent unraveling. You state the ply used to produce each rope leg ranges from three to twenty. A 1 ½ inch Indian water buffalo bone (Bubalus Bubalis) is inserted through the top rope leg on either side of the crab and features a laser etched Tall Tales® logo. The crab face is composed of 100 percent leather and stuffed with 100 percent coconut fibers. The crab face, measuring 4 inches in length by 5 inches in width, features embroidered eyes and a smile. The completed pet toy measure 8 inches in length by 12 inches in width.
Item# RT03, described as an “Infinity Tug Toy,” is a knotted rope toy designed for playing tug of war with a dog. The tug toy is composed of 98 percent cotton and 2 percent jute yarns. The single braided rope is constructed from sixty-four cotton strands and one jute strand. A 2-inch Indian water buffalo bone (Bubalus Bubalis) is inserted through the braided rope and features a laser etched Tall Tales® logo. You state the braided rope is sewn above the bone and knotted below the bone to prevent unraveling. The completed rope toy measures 15 inches in length by 4 inches in width.
The crab toy and infinity tug toy are both composite goods. The crab toy consists of textile cordage (Chapter 56), animal bones (Chapter 05), and leather (Chapter 41). The infinity tug toy consists of textile cordage (Chapter 56) and an animal bone (Chapter 05). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States, (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. In this case, we find the essential character of the overall products cannot clearly be ascribed to any of the material. Therefore, pursuant to GRI 3(c), HTSUS, the pet toys will be classifiable under chapter 56, HTSUS, which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the “Crab Toy” will be 5609.00.3000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers.” The rate of duty will be 4.5 percent ad valorem.
The applicable subheading for the “Infinity Tug Toy” will be 5609.00.1000, HTSUS, which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of cotton.” The rate of duty will be 2.9 percent 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division