&&The various novelty plush toys for cats are described as goods composed primarily of soft textile materials, with some variations. The products have an outer shell (plush components) made of 100 % polyester plush fabric and polyester felt, filling of 100 % polyester fiberfill with optional internal component of a small pouch containing dried catnip leaves (≈ 1 g) and/or thin polypropylene crinkle sheet, and various decorative details of polyester embroidery thread, printed or heat-transfer appliqués.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9503.00.90.90. This tariff classification number is incorrect.&&&&Chapter 95 Legal Note 5 states "Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, "pet toys" (classification in their own appropriate heading)."&&&&The information submitted for the various novelty plush toys for cats states that the goods are all made of a plush fabric. Heading 63.07 covers “other made up articles, including dress patterns”. The Explanatory Note to the heading states that made up articles of any textile material are included therein, if they are not more specifically described in other headings of Section XI or elsewhere in the Nomenclature. The goods are marketed for pet amusement.