CLA-2-39:RR:NC:SP:221 M87177
Mr. Nicholas D’Andrea
Delmar Group
147-55 175th Street
Jamaica, NY 11434
RE: The tariff classification of cat toys from China.
Dear Mr. D’Andrea:
In your letter dated October 2, 2006, on behalf of Hartz Mountain Corporation, you requested a tariff classification ruling.
Four samples were provided with your letter. The “Cat Catch” cat toy (item #3270002273) is a battery operated cat toy with a plastic base on which a 12” inch wand with a feather at the end is perched. The wand and feather spin, enticing the cat to chase the moving feather. The base also contains a free rolling plastic ball that rotates inside the open chamber to make a rattling sound.
The “Pop Up Fun” cat toy (item #3270002278) is a two-part plastic ball. When the ball is batted or spun to a position where a button on the side touches the floor, the two halves of the ball spring apart to form a pop-up playset, revealing two arms with feathers at the end of each. The weighted base keeps the toy upright as the cat bats at the feather “birdies.”
The “Gone Fishin” cat toy (item #3270088538) consists of a plastic wand that fits into a plastic suction cup. Connected to the plastic wand is an elastic nylon string with a textile pompon and bell at the end.
The “Birds of a Tether” (item #3270002223) cat toy consists of a plastic ball into which a plastic wand with a feather can be inserted. The wand can be wound up by spring action so that it rotates, enticing the cat to chase the feather. The toy can also be used simply as a ball.
The samples are being returned as you requested.
The applicable subheading for the Pop Up Fun cat toy (item #3270002278) and Birds of a Tether cat toy (item #3270002223) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the Gone Fishin cat toy (item #3270088538) will be 6307.90.7500, HTSUS, which provides for other made up textile articles, pet toys. The rate of duty will be 4.3% ad valorem.
The applicable subheading for the Cat Catch (item #3270002273) cat toy will be 8543.89.9795, HTSUS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere: other machines and apparatus: other: other. The rate of duty will be 2.6 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 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).
Pursuant to title 19 United States Code, Section 3005, The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly, based on that recommendation, it is anticipated that the Pop Up Fun cat toy (item #3270002278) and the Birds of a Tether cat toy (item #3270002223) will be classified in subheading 3924.90.5600 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division