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NY J82455




April 21, 2003

CLA-2-40:RR:NC:SP:221 J82455

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.99.2000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of pet toys from China.

Dear Ms. Grego:

In your letter dated March 26, 2003, you requested a classification ruling.

The submitted sample is identified as item number SKU 132044, pet toys. The sample consists of three multicolored tennis balls that are decorated with paw prints. In a telephone conversation with this office you stated that the pet toy tennis balls are made of natural rubber.

Your letter of inquiry suggests that the tennis balls (pet toys) would be classified under subheading 9506.61.0000. Heading 9506 of the Tariff Schedules of the United States (HTS) includes, in part, equipment used in physical activities that are designed to train, develop or condition the body and improve physical fitness. The tennis balls (pet toys) are designed to amuse animals in playful activities. They are not considered to be exercise equipment for physical fitness. Therefore, the tennis balls (pet toys) would not be classified in Heading 9506. Articles identifiable as intended exclusively for animals, such as “pet toys,” are classifiable in their own appropriate heading.

The applicable subheading for the pet toys will be 4016.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: Other: Toys for pets. The rate of duty will be 4.3 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.

Sincerely,

Robert B. Swierupski
Director,

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