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NY M87339




October 12, 2006

CLA-2-63:RR:NC:N3:351 M87339

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.7500

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

RE: The tariff classification of a cat scratch toy from China

Dear Ms. D’Andrea:

In your letter dated October 4, 2006, you requested a tariff classification ruling on behalf of your client, Hartz Mountain Corp., of Secaucus, New Jersey.

The submitted sample is a cat scratch toy that is identified as the “Play “N Scratch” Cat Activity Center (Item #3270002957). The item consists of a plastic frame that measures approximately 16” x 6” and consists of three snap-together hexagon-shaped scratching surfaces. You state that the three surfaces are made of carpet, sisal rope, and cardboard. Also included are two 12” plastic wands with natural feathers (birdies) at the ends. You indicate that the plastic wands clip into the scratch pads for the amusement of the pet cat.

The applicable subheading for the cat scratch toy will be 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys for pets, of textile materials. The rate of duty will be 4.3% 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/.

The sample will be returned as requested.

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.

Sincerely,

Robert B. Swierupski
Director,

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