U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time
The tariff classification of a "Feline Resort" from China.
NY 891485 October 27, 1993 CLA-2-63:S:N:N6:345 891485 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Patrick K. McCooey Manager, Customs Clearance Mitsubishi International Corporation 520 Madison Avenue New York, NY 10022 RE: The tariff classification of a "Feline Resort" from China. Dear Mr. McCooey: In your letter dated October 15, 1993, you requested a tariff classification ruling. The sample fabric submitted is a representation for a "Feline Resort" which is designed as a house for a cat. The "Feline Resort" is made of a cardboard base covered externally with 100 percent acrylic knit pile fabric and internally with 100 percent cotton woven fabric coated with plastic dots. The floor is composed of 100 percent nylon needleloom fabric. It measures approximately 12.5 inches wide by 16.24 inches long by 10.5 inches in height. The sample is being returned as requested. The applicable subheading for the "Feline Resort" will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Other CBP classification decisions referencing the same tariff code.