The tariff classification of “Dog Mat Shells” from China.

NY F86784 May 18, 2000 CLA-2-63:RR:NC:TA:351 F86784 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Maureen McSwiggan Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of “Dog Mat Shells” from China. Dear Ms. McSwiggan: In your letter dated April 28, 2000, you requested a tariff classification ruling. The two samples submitted are “Dog Mat Shells.” The shells are made of two circular shaped fabric panels. One shell is constructed of 100 percent cotton flannel panel and a panel made of 80 percent acrylic/20 percent polyester knit pile fabric. These two panels are sewn together on all sides except for an opening of approximately 6 inches. The second shell is composed of two 80 percent acrylic/20 percent polyester knit pile fabrics sewn together on all sides except for an opening of approximately 6 inches. After importation into the United States the shells will be stuffed and sewn closed. Both shells measure approximately 36 inches in diameter. The applicable subheading for the “Dog Mat Shells” 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. At the present time there are no visa or quota restrictions for articles classifiable under subheading 6307.90.9989. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. 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 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division