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NY M86207




September 22, 2006

CLA-2-SP:RR:NC:SP:221 M86207

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Nicholas D’Andrea
Delmar International Inc.
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of a pet toy from China.

Dear Mr. D’Andrea:

In your letter dated September 5, 2006, on behalf of Hartz Mountain Corp., you requested a tariff classification ruling.

A sample identified as a Moth-ball cat toy was provided with your letter. The toy is molded of plastics in the shape of a flattened sphere, approximately two inches in diameter, with insect-like appendages and two extended arms. It is printed to form a non-human face and has two feathers glued to the top. There are rattling plastic beads and catnip inside the sphere. When the cat bats at the toy and hits the body or extended arms, the toy wobbles and spins while the weighted bottom keeps the toy balanced. The essential character of the toy is imparted by the plastic components. As you requested, the sample will be returned.

The applicable subheading for the plastic Moth-ball cat toy will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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