The tariff classification of "Vetbeds" from Great Britain.

NY A83405 June 6, 1996 CLA-2-63:RR:NC:TP:352 A83405 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Donald V. Clark Don Clark & Associates 176 Goltra Drive Basking Ridge, NJ 07920 RE: The tariff classification of "Vetbeds" from Great Britain. Dear Mr. Clark: In your letter dated April 29, 1996, on behalf of Petlife International, Ltd., you requested a tariff classification ruling. The samples submitted are "Vetbeds" used as bedding for dogs and cats. One is rectangular shaped and stuffed with textile metalized yarns and fiber filling. It is housed in a cover that is constructed on one side of woven fabric and the other side a knit pile fabric. The cover is held closed by strips similar to the VELCRO brand loop fastener. The other "Vetbed" is oval shaped and constructed of knit pile fabric. The articles will be in a range of sizes to suit all breeds of dogs and cats. In your correspondence you indicate that you believe that these pet beds are classifiable in heading 5609, Harmonized Tariff Schedules of the United States (HTS). This is not correct. With regard to the oval pet bed constructed from pile fabric, the Explanatory Notes to heading 5609 specifically exclude from the scope of heading 5609, HTS, "textile fabrics and articles made from such fabrics...". Since the Explanatory Notes are the official interpretation at the international level of the scope of the headings of the Harmonized Commodity Classification System, it is clear that the oval pet bed cannot be classified in heading 5609, HTS. For the rectangular shaped "Vetbed", the determination of the classification is more complicated since this pet bed consists of both woven fabric and textile metalized strip used as a stuffing for the bed. Since this product is a composite good, the classification must be based on General Rules of Interpretation 3(b) (GRI). GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which imparts the essential character to the item. In determining the essential character various factors may be used to determine the component which imparts the essential character to the composite article. The Explanatory Notes to the HTS while stating that the factors may vary from product to product list such factors as bulk, quantity, weight, value and the role of the component in the overall functioning of the item. In this case the value, quantity and function of the textile fabric far outweighs the textile strip and consequently, it is the textile fabric which imparts this pet bed with its essential character. The applicable subheading for both of the "Vetbeds" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division