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NY N021942

February 6, 2008



TARIFF NO.: 3924.90.5600

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of plastic pet toys from China

Dear Mr. Crago:

In your letter dated January 11, 2008, on behalf of Walgreens, you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Dog Toy Assortment, item number A056DA00340. The dog toys that are referenced by this item number are imported in four different styles and a variety of colors. The four styles are as follows: Dental Bone, Spike Ring, Tug and Throw & Fetch Stick. These four styles will be imported in a variety of colors. Each dog toy will be sold separely and individually at the retail level. All dog toys that are referenced by this item number are made of 100% polyvinyl chloride (PVC) plastic material.

You have stated that your client believes that this assortment is correctly classified under heading 3926, based on rulings HQ 086069 dated March 6, 1990 and HQ 088512 dated May 23, 1991. However, we do not agree that this assortment is correctly classified under the heading that your client suggests.

HQ 086069 was superseded by the Court of International Trade (CIT) decision in The Hartz Mountain Corporation v. United States, 19 CIT 1149, 903 F. Supp. 57 (1995). Based on the precedent set in that decision, plastic pet toys are correctly classified as household articles.

The applicable subheading for item number A056DA00340 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Gary Kalus at 646-733-3055.


Robert B. Swierupski

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