CLA-2-63:RR:NC:TP:345 A86355
Mr. Edwin C. Bullock
Kuhn and Muller
405 Lexington Avenue, 32nd Floor
New York, NY 10174-3201
RE: The tariff classification of pet toys from China and the Philippines.
Dear Mr. Bullock:
In your letter dated August 7, 1996, on behalf of The Hartz Mountain Corporation, Secaucus, New Jersey, you requested a tariff classification ruling.
The following samples were submitted:
1. Hartz Product Code Number 95984 consists of two separate cat toys. One toy simulating a mouse is made of knit pile fabric with fiber filling. It measures approximately 4 11/16 inches in height. Around the neck is a ribbon tied into a bow with a ball made of short fibers attached to each end. Attached onto the top is an elastic stretch cord with a metal bell. The other toy is constructed of different color feathers attached to a ball made of styrofoam which is covered with textile fabric. Attached onto the ball is an elastic stretch cord with a metal bell. The country of origin is China.
2. Hartz Product Code Number 95985 consists of three separate cat toys. One is constructed of knit acrylic fabric designed in the shape of a duck. Attached to the back of the duck is an elastic stretch cord with a plastic ring attached to one end and a metal bell at the other end. The other two toys are plastic balls. One ball is opaque and is decorated with different color stars. The inside contains a metal bell. The other ball is made of clear plastic decorated with red and blue sprinkles. It contains in the center three balls, two small plastic ball and a textile ball with yarns all around the outer surface. The country of origin is China.
3. Hartz Product Code Number 95991 consists of two separate cat toys. One toy is composed of knit pile fabric resembling a dog-like head/face. Attached to the top of the head is an elastic stretch cord which has a metal bell at one end and a plastic ring at the other end. The other toy is constructed of different color feathers attached to a plastic ball. Attached to the plastic ball is a metal eyelet with an elastic stretch cord which has a metal bell at one end and a plastic ring at the other. The country of origin is the Philippines.
The applicable subheading for the toy in Hartz Product Code Number 95984 simulating a mouse will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Toys for pets, of textile materials. The duty rate will be 7.7 percent ad valorem. The applicable subheading for the toy constructed of different color feathers will be 6701.00.3000, HTS, which provides for articles of feathers or down. The duty rate will be 4.7 percent ad valorem.
The applicable subheading for the toy in Hartz Product Code Number 95985 designed in the shape of a duck will be 6307.90.7500, HTS, which provides for other made up articles...Other: Toys for pets, of textile materials. The duty rate will be 7.7 percent ad valorem. The applicable subheading for the two plastic balls will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the toy in Hartz Product Code Number 95991 resembling a dog-like head/face will be 6307.90.7500, HTS, which provides for other made up articles...Other: Toys for pets, of textile materials. The duty rate will be 7.7 percent ad valorem. The applicable subheading for the toy constructed of different color feathers will be 6701.00.3000, HTS, which provides for articles of feathers or down. The duty rate will be 4.7 percent ad valorem.
Articles classifiable under subheading 6701.00.3000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
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 Alan Tytelman at 212-466-5896.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division