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NY J85004

May 28, 2003

CLA-2-63:RR:NC:TA:351 J85004


TARIFF NO.: 6307.90.7500; 3924.90.5500

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

RE: The tariff classification of pet toys from China.

Dear Ms. Fox:

This letter replaces the ruling letter we sent to you under file number J84831. The purpose of this replacement letter is to correct the rate of duty. A corrected letter follows.

In your letter dated May 8, 2003, you requested a tariff classification ruling. The samples are being returned as requested.

The samples submitted are pet toys, item number SKU-815588F. One pet toy resembles a Mouse and is made of textile woven pile fabric with paper foil filling. The second toy is shaped like a bone and is constructed of pile textile fabric. When the middle section is pressed a noise mechanism provides a squeaking sound. The third toy is a ball made of hard plastic that has cut out openings all around. The inside contains a metal bell.

The applicable subheading for the pet toy resembling a Mouse and pet toy shaped like a bone 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 4.7 percent ad valorem.

The applicable subheading for the hard plastic ball will be 3924.90.5500, HTS, which provides for household articles of plastics, other, other. The duty rate will be 3.4% 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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