The tariff classification of pet beds from China.

NY H82062 June 8, 2001 CLA-2-63:RR:NC:TA:351 H82062 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of pet beds from China. Dear Ms. Pitts: In your letter dated May 2, 2001, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a dog’s bed, style number 127TK454HA. You also request a classification ruling for a cat’s bed, style number 127TK453HA, sample not included. The dog’s bed and cat’s bed are made of a foam rubber base covered with brushed woven textile fabric. The pet beds feature a removable cushion made of the same fabric filled with 100 percent polyester fiber filling. The cushions have a hook and loop fastener attached onto the bottom that allows it to be connected to the bed which also as a hook and loop fastener strip. Embroidered onto the dog’s bed cushion is the words “Good Dog” and on the cat’s bed cushion is the embroidered word “Cat.” The beds measure approximately 24” x 17” and 19” x 13”, respectively. The applicable subheading for the pet beds 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division