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NY J84829

June 5, 2003

CLA-2-39:RR:NC:SP:221 J84829


TARIFF NO.: 3924.90.5500; 6307.90.7500

Ms. Barbara L. Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of cat toys from China.

Dear Ms. Fox:

In your letter dated May 8, 2003, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a cat pet toy set, item SKU-815588C. It consists of a dumbbell shaped sisal rope toy that rattles when batted by the cat, a soft plastic ball with a bell inside, and a multi-colored striped ball. Though you indicate in your letter that the striped ball is made of soft rubber, you confirmed in a telephone conversation that it is actually made of ethylene vinyl acetate, a plastic material. The samples of the sisal toy and soft plastic ball are being returned as you requested. The striped ball was destroyed during examination.

You suggest classification as a set. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The cat pet toy set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. They are merely an assortment of toys that will be played with individually. Therefore, the contents must be classified separately.

You also suggest classification of the sisal rope pet toy in subheading 4602.10.8000, HTS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; of vegetable materials; other; other; other. Sisal rope is considered to be a textile material and not a vegetable plaiting material of chapter 46.

The applicable subheading for the two plastic ball type pet toys will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articlesof plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the sisal rope pet toy will be 6307.90.7500, HTS, which provides for other made up articles . . . other: toys for pets, of textile materials. The rate of duty will be 4.7 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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