CLA-2-63:RR:NC:TA:352 B88751

Mr. Donald R. Uhlmann
Animal Majesty, Ltd
3434 E. Kleindale, Building 'G'
Tucson, AZ 85716

RE: The tariff classification of textile pet toys from Hong Kong.

Dear Mr. Uhlmann:

In your letter dated August 13, 1997 you requested a tariff classification ruling.

Five samples of pet toys accompanied your request for a ruling. Item #204 is a cat toy in the shape of a fish. This toy is constructed using knit pile fabric as an outer covering and has been stuffed with cellophane and catnip. Item #196 is a dog toy in the shape of a bear. It is constructed with an outer covering of knit pile fabric and has been stuffed with man-made fiber batting. Item #198 is designed as a toy for dogs and is constructed with an outer covering of knit pile fabric. Shaped like a bone, this toy is stuffed with man-made fiber. Item #212 is a dog toy in the shape of a frisbee. Made with an outer covering of knit pile fabric, this item has been stuffed with acrylic fiber. Item #213 was designed as a toy for dogs and is in the shape of a bone. This product has an outer covering of knit pile fabric and has been stuffed with acrylic fiber.

The applicable subheading for all five pet toys 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 rate of duty will be 7.2 percent ad valorem.

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,

Paul K. Schwartz
Chief, Textile and Apparel Branch
National Commodity
Specialist Division