CLA-2-63:OT:RR:NC:N3:351
Mr. Joseph J Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Halloween pet toys from China
Dear Mr. Kenny:
In your letter dated April 3, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You have submitted two pet toy samples that will be returned as requested.
Both pet toy samples will have the same item number, CVS # 255571. The first item is made from polyester fabric stuffed and shaped to resemble a jack-o-lantern with embroidered facial features and a sewn-on stem and foliage. This item features a small squeak mechanism inside for the pet’s amusement. It measures approximately 6" x 6". The second item, is made from polyester fabric stuffed and shaped to resemble a black cat with embroidered facial features and a curled tail. This item features a small squeak mechanism inside for the pet’s amusement. It measures approximately 7" x 5". The applicable subheading for the pet toys, 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 percent ad valorem.
You also suggest that the proper classification for the pet toys is in subheading 9817.95, HTSUS.
Utilitarian articles in the form of three-dimensional representations of symbols clearly associated with a specific holiday (in this case Halloween) in the United States are eligible for duty-free treatment in special provision 9817.95.05, HTSUS, if they fall within the specifically enumerated tariff numbers cited in the terms of the subheading. The plush items, jack-o-lantern and black cat, qualify as festive motifs. Subheading 6307.90 is one of the specifically cited tariff numbers eligible for duty free treatment. Pursuant to U.S. Note 1 to Chapter 98, HTSUS, the applicable secondary subheading for jack-o-lantern and black cat will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheading… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. 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 Adleasia Lonesome at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division