In ruling N326582 (July 6, 2022), Customs and Border Protection (CBP) discussed the tariff classification of a Halloween-themed pet toys from China. The item, which is described as “2-Pack Cat Toys,” is set of two plush pet toys that are meant for use by cats. Both toys are composed of 100% polyester woven plush fabric stuffed with polypropylene foam and catnip. The first style, which measures 3 inches in length by 2 ½ inches in width, depict a purple bat. This purple bat features three 100% polyester curled ribbon tails and black felt eyes, ears, and wings. The second style, which measures 3 inches in length by 2 ½ inches in width depicts a candy-corn colored (white, orange, and yellow) mouse. The mouse features three 100% polyester curled ribbon tails, black felt eyes, and white felt ears. Both items are packed and sold together.

CBP first determined that both pet toys could be classified under subheading 6307.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Toys for pets, of textile materials.”  The rate of duty is 4.3% ad valorem. Additionally, CBP also determined that only the “Bat Shaped Halloween Pet Toy” could be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The specific holiday in this case would be Halloween. Items that fall under 9817.95.05 are eligible for duty-free treatment. Per CBP, this occurs because if the item falls within one of the specifically enumerated tariff numbers cited in the terms of the subheading. Subheading 6307.90 is one of the specifically enumerated tariff numbers and the bat is recognized as a festive motif.