CLA-2-40:OT:RR:NC:N4:422

Ms. Cherry Lin
Tom’s Toy Int’l (HK) Ltd
Room 604-6, Concordia Plaza
1 Science Museum Road, TST East
Kowloon, Hong Kong

RE: The tariff classification of rubber bone shape pet toys from China

Dear Ms. Lin:

In your letter dated November 22, 2010 you requested a tariff classification ruling.

The submitted illustration depicts three items that are each identified as a Rubber Bone Shape Pet Toy, Item No: PT57737. Three different labeled sizes are depicted in the illustration as follows: 4.5”, 6” and 8”. Each is red in color, is shaped like a bone and is made of rubber.

The applicable subheading for Item No: PT57737 will be 4016.99.2000, Harmonized Tariff Schedule of the United States (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.

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 Gary Kalus at (646) 733-3055.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division