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HQ 086069

March 6, 1990

CLA-2 CO:R:C:G 086069 KWM


TARIFF NO.: 3926.90.9050

Mr. Alan J. Backelman
North American Plastics, Inc.
1156 East 165th Street
Bronx, New York 10459

RE: Plastic pet toys

Dear Mr. Backelman:

This letter is in response to your inquiry dated November 9, 1989, requesting tariff classification of plastic pet toys. Your letter and a sample of the goods have been forwarded to us by our New York office for a classification ruling.


The samples submitted with your request are plastic dog toys. The toys are molded in various shapes, from a human hand to a hedgehog. All of the toys have painted highlights, and whistle when squeezed.


Are these pet toys considered "household articles" within the purview of heading 3924, of the Harmonized Tariff Schedule of the United States Annotated?


Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.

We find no applicable headings within the nomenclature which specifically classify "dog toys", "pet toys" or similar articles. We note, however, that these goods may be considered other articles of plastics in Chapter 39, HTSUSA. The first heading eligible for classification in this case is 3924.90.5000, HTSUSA, which provides for:

3924 Tableware, kitchenware, other household articles and toilet articles, of plastics:

3924.90 Other:

3924.90.5000 Other.............................

The alternative is heading 3926.90.9000, HTSUSA, which provides:

3926 Other articles of plastics and articles of other materials of headings 3901 to

3926.90 Other:

3926.90.90 Other:

3926.90.9050 Other........................

The issue in this case centers around the determination of whether or not these items are properly considered "household articles" under heading 3924, HTSUSA.

We note that under the Tariff Schedules of the United States (TSUS), both plastic and rubber pet toys were specifically provided for. Other pet supplies were routinely classified as "household articles" under the TSUS provisions. However, upon reviewing the terms of the headings and subheadings under 3924, HTSUSA, as well as the Explanatory Notes to that heading, we are of the opinion that goods such as these are not properly considered "household articles" under the Harmonized System.

We rest our determination first upon our belief that items such as these are not of the kind or class of goods classified under heading 3924, HTSUSA. Their principal use is not similar to the uses of the exemplars found in the Explanatory Notes. Second, we note that the nomenclature provisions for rubber articles include a classification for rubber pet toys, separate from the provisions for rubber household articles. In our opinion, this indicates an intent not to include pet toys in the HTSUSA provisions for household articles.


The sample items are classified by application of GRI 1 in subheading 3926.90.9050, as other articles of plastic. The rate of duty on these goods is 5.3% ad valorem. Because the items are imported from Mexico, they may be eligible for a free rate of under the Generalized System of Preferences (GSP), provided that all the provisions of the GSP are met.


John A. Durant

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