CLA-2-63:OT:RR:NC:N3:351
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of Christmas pet toys from China
Dear Mr. Kenny:
In your letter dated April 9, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. In lieu of samples, photographs of two items were provided with your request.
Item 486824, described as a “Christmas Tuff Bone Assortment,” is a pet toy available in two different Christmas designs. Both pet toys are composed of 100 percent polyester woven fabric and stuffed with polyfiber. The items are shaped like a bone, measuring 10 inches in length by 5 inches in width. The first design includes a reindeer face motif composed of 100 percent polyester woven fabric with an embroidered nose, mouth, eyes, antlers, and a string of Christmas lights. The reindeer face motif is sewn onto the red and black checkered fabric covered “bone” with the words “Merry Christmas” embroidered in gold thread underneath. The edges of the toy are finished with green 100 percent polyester woven binding. The second design includes a Santa face motif composed of 100 percent polyester woven fabric with an embroidered nose, mouth, cheeks, and eyes with the words “HO, HO, HO” embroidered in red on Santa’s beard. The Santa face is sewn onto a brown plaid fabric covered “bone.” The edges of the toy are finished with red 100 percent polyester woven binding. The same Christmas design is on both sides of each pet toy.
You have suggested that the Christmas pet toy should be classified under subheading 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.” We agree. The rate of duty will be 4.3 percent ad valorem.
You have also suggested that the Christmas pet toy should be classified under subheading 9817.95.05, HTSUS, which provides for “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.”
We disagree. The pet toys are not in the form of a three-dimensional representation of a symbol or motif. The pet toys are in the shape of a bone. Therefore, the pet toys do not qualify for subheading 9817.95.05, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.7500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended effective December 15, 2019. See 84 Fed. Reg. 69,447 (December 18, 2019).
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division