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NY J89155

September 25, 2003

CLA-2-63:RR:NC:TA:351 J89155


TARIFF NO.: 6307.90.7500; 6307.90.9889; 3924.90.5500

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of a dog toy, dog bed, and dog bowls from China, Vietnam or Hong Kong.

Dear Ms. Scott:

In your letter dated September 15, 2003, on behalf of Canine Hardware Inc., you requested a tariff classification ruling. The samples are being returned as requested.

The samples submitted are a flying dog toy, item number 11200; a portable dog travel water bowl, item number 04100; a portable dog travel feed bowl, item number 05100; and a photograph depicting a dog travel bed, item number 10400.

The flying dog toy is constructed of an extruded thermal plastic vulcanite synthetic rubber base covered with nylon woven fabric. The article is meant to be flung and resembles a whimsical flying squirrel. Printed on the top side are the words “Chuckit.”

The applicable subheading for the flying dog toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for toys for pets, of textile materials. The rate of duty will be 4.7 percent ad valorem.

The portable dog travel water bowl is made of coated vinyl material with a woven webbed fabric finishing the rim. It is a round bowl that can be folded up to a compact size and held closed with a metal snap. It comes in small, medium, and large sizes.

The portable dog travel feed bowl is constructed of coated vinyl material. A lightweight woven fabric is sewn around the top edge of the bowl to form a drawstring closure. It is a round bowl that can be folded up and closed with a metal snap. It comes in small, medium, and large sizes.

The applicable subheading for the dog feed bowl and water bowl will be 3924.90.5500, HTS, which provides for other household articles and toilet articles of plastics, other. The rate of duty will be 3.4 percent ad valorem.

You stated that the travel bed is made of quilted construction. The top is poly-suede (micro fiber polyester) for comfort and the bottom side is nonskid rip-stop nylon. When not in use it is stored in a nylon stuff sack with a drawstring closure. The travel bed when opened measures 30” x 39”.

The applicable subheading for the travel bed will be 6307.90.9889, HTS, which provides for other made up textile articles . . . Other. The rate of duty will be 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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