CLA-2-63:OT:RR:NC:N3:351
Ms. Maureen Hannah
Atlantic Customs Brokers, Inc.
1975 Linden Boulevard
Elmont, NY 11003
RE: The tariff classification of pet toys from China.
Dear Ms. Hannah:
In your letter dated Nov. 21, 2008, on behalf of McCann Bros. Inc., of Bridgeport, Conn., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. In the future, please limit your requests to no more than five (5) items.
You submitted six pet toys. Each contains a chewable rubber heart measuring 3½” x 3½”.
Styles 01410 and 01416 are stuffed animals (a bear and a frog, respectively) that contain the rubber heart as a torso, with a head, arms, and legs, all of textile, attached to it.
Styles 01410 and 01416 are considered composite goods, made of rubber and textile fabric, with neither imparting the essential character to the item. When the essential character of a composite good cannot be determined, then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 40 (rubber) or in Chapter 63 (other articles of textile fabric). Since the textile provision appears last in the tariff (of the two competing provisions), the items will be classified in Chapter 63. General Rule of Interpretation (GRI) 3(c), HTSUS, noted.
The applicable subheading for styles 01410 and 01416 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.
Style 01428 is a knotted and looped cotton rope attached to the rubber heart. It, too, is a composite good, consisting of rubber (Chapter 40) and cordage (Chapter 56), with neither imparting the essential character. Since the cordage provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 56. GRI 3(c), HTSUS, noted.
The applicable subheading for style 01428 will be 5609.00.1000, HTSUS, which provides for articles of yarn, cordage, rope, or cables, not elsewhere specified or included: of cotton. The rate of duty will be 2.9% ad valorem.
Style 01400 is only the heart and it contains a squeak toy. Style 01402 is the heart containing a mechanism that emits a recorded barking and panting sound when the toy is struck on a hard surface. Style 01404 is the squeaking heart with a fake fox tail, made of textile, attached. In all cases, the rubber heart imparts the essential character. GRI 3(b), HTSUS, noted.
The applicable subheading for styles 01400, 01402, and 01404 will be 4016.99.2000, 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.
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).
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