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NY D80895




August 19, 1998

CLA-2-46:RR:NC:SP:230 D80895

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.8000

Mr. William A. Vollmerhausen
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of pet toys from the Philippines.

Dear Mr. Vollmerhausen:

In your letter dated July 16, 1998, you requested a tariff classification ruling.

A sample identified as a "Brush Sisal Mouse" (your code #44-23-78) was submitted and will be retained for reference. It is a small inanimate object whose size, shape and features simulate the appearance of a mouse (rodent). This article, which will be sold as a toy for cats, is said to be designed "to satisfy a cat's natural desire for play and exercise." Its body consists of numerous bristle-like, unspun sisal fibers which radiate from a central wire core. Attached at the front are eyes, ears, nose and whiskers of unidentified materials in contrasting colors. The tail is made of braided sisal fibers but also has a few dyed chicken feathers attached. The mouse is packaged together with a small packet of powdered catnip, which is supposed to be sprinkled onto the mouse to enhance its appeal to the cat.

For tariff purposes, the mouse and the catnip will be considered "goods put up in sets for retail sale." The mouse imparts the essential character of the set.

The applicable subheading for the sisal mouse with catnip will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non enumerated) articles of vegetable plaiting materials. The rate of duty will be 2.3%.

The Generalized System of Preferences (GSP) expired at midnight, June 30, 1998. If the program is renewed by the Congress, articles classifiable under subheading 4602.10.8000, HTS, which are products of the Philippines will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations.

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 Paul Garretto at 212-466-5779.

Sincerely,

Robert B. Swierupski
Director,

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