The tariff classification of dog bed covers from Pakistan.

NY G89244 May 3, 2001 CLA-2-63:RR:NC:TA:351 G89244 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Kevin Black Caddis Manufacturing, Inc. 3120 North Hwy. 99W McMinnville, OR 97128 RE: The tariff classification of dog bed covers from Pakistan. Dear Mr. Black: In your letter dated April 10, 2001, you requested a tariff classification ruling. The samples submitted are dog bed covers. The covers are made of a 100 percent cotton twill flannel fabric panel. The panel is folded and sewn closed on two sides. The third side of one cover will feature a zipper closure and the other cover will have a 6” opening to be finished in the United States after importation. The covers measures approximately 64” x 54” and 21” x 21”. The applicable subheading for the dog bed covers 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. Articles classifiable under subheading 6307.90.9989, HTS, which are products of Pakistan, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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