United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C88229 - NY C88319 > NY C88315

Previous Ruling Next Ruling
NY C88315

June 8, 1998

CLA-2-34:RR:NC:TA:351 C88315


TARIFF NO.: 3924.90.5500; 5609.00.1000; 6307.90.7500

Ms. Althea Green
Fritz Companies, Inc.
18685 Sheldon Road
Middleburg Heights, OH 44130

RE: The tariff classification of pet toys from China and Taiwan.

Dear Ms. Green:

In your letter received May 25, 1998 you requested a tariff classification ruling on behalf of Coastal Pet Products, Inc.

You have submitted six samples of various pet toys. Three of the samples are rope bones in three sizes. They are lengths of twisted rope which are knotted at both ends to prevent unraveling. They measure in length approximately 9, 18 and 27 inches. The diameters, respectively, are approximately 3/4, 1, and 1 and 1/2 inches. You state they are made of 92 percent cotton and 8 percent polyester. The largest rope bone has two knots along its length, as well as the knots on each end. The rope bones are marked "Made in Taiwan". The fourth sample is a package containing two burlap covered balls measuring approximately 2 and 1/2 inches in diameter. The package, marked item 832/202, states that the balls contain catnip and that they are "Made in China". The fifth sample, item 834/011, is a vanilla scented nylon plastic bone measuring 7 and 1/2 inches in length. The package is marked "Made in Taiwan". The sixth sample, item 832/204, is a package containing four small balls, each measuring approximately 1 and 1/4 inches in diameter. You state these balls are made of ethylene vinyl acetate. The package is marked "Made in China".

The applicable subheading for the rope bones will be 5609.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables not elsewhere specified or included; of cotton. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the burlap covered balls will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: toys for pets, of textile materials. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the nylon bone and the four small balls will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastic, other, other. The rate of duty will be 3.4 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 Camille Ferraro at 212-466-5885.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: