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NY I88796

December 11, 2002

CLA-2-90:RR:NC:N1:105 I88796


TARIFF NO.: 9017.80.0000

Mrs. Cari Grego
Dollar Tree Distribution, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a Plush Cat Toy, Zip Mouse – SKU 803613 from China

Dear Mrs. Grego:

In your letter dated November 19, 2002, you requested a tariff classification ruling.

The packaging on the sample describes it as a Pet Toy, Plush Cat Toy, Zip Mouse, Retractable Cat Toy.

Physically it is a rather standard 60 inch long tape measure in a plastic case. It is marked in one side in inches and on the other in centimeters. As is standard in tape measures, the tape will stay out at the chosen length until it is retracted by pushing a button on the case. You indicate the wholesale price is under $.40, FOB.

It could, in fact, function acceptably as a measuring device. Harmonized System Explanatory Note I to Chapter 90 indicates that “divided scales” are an exception to the general rule that the instruments and apparatus of Chapter 90 are high precision types.

The only modification to make it usable as a cat toy is the addition of a small plush figure, vaguely mouse-like, at the end of the tape.

Note 1-k to Chapter 90 excludes from it the articles of Chapter 95. However, note 4 to Chapter 95 states, “Heading 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., “pet toys” (classification in their own appropriate heading).”

We thus agree with you that the applicable subheading for your sample will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments for measuring length, for use in the hand. The rate of duty will be 5.3 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 J. Sheridan at 646-733-3012.


Robert B. Swierupski

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