The tariff classification of an I-pod Bed from China

NY M83070 May 10, 2006 CLA-2-63:RR:NC:N3:351 M83070 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Yvonne M. Whitley The Millwork Trading Co., Ltd. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of an I-pod Bed from China Dear Ms. Whitley: In your letter dated April 28, 2006, you requested a tariff classification ruling. The submitted sample is identified as an “I-pod Bed” (Style #100459318). You state that it is for use for the overnight storing and charging of an I-Pod or cell phone. It measures approximately 6”W x 7”H and features an open front pocket with a small “pillow” sewn above it, and a pass-through slot at the bottom for an A/C Adapter wire to pass through. You indicate that it is constructed of a100% polyester plush fabric exterior. The applicable subheading for the I-Pod Bed will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The sample will be returned as requested. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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