The tariff classification of a pooch pad from Honduras

NY K87676 July 22, 2004 CLA-2-63:RR:NC:N3:351 K87676 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Jim Brown Purchasing Manager Southern Glove, Inc. P.O. Box 579 Conover, NC 28613-0579 RE: The tariff classification of a pooch pad from Honduras Dear Mr. Brown: In your letter dated July 9, 2004, you requested a tariff classification ruling. The submitted sample, identified as a Pooch Pad (UPC Code 94219-17231), is a pad that measures approximately 21½” x 16”. You indicate that the top layer is of 100 percent polyester knit fabric and the bottom layer is 27 percent polyester/73 percent PVC; they sandwich a non-woven middle layer. You also state that the fiber content by weight of the item is 33 percent PVC, 29 percent polyester, 23 percent rayon, and 15 percent polypropylene. It is used to cover the floor when housetraining a dog. The applicable subheading for the pads will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be seven percent ad valorem. The sample will be returned as requested. 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 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division