The tariff classifications of a dog bed cover from China

N067939 July 15, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Kim Benedetto Seasons, USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classifications of a dog bed cover from China Dear Ms. Benedetto: In your letter dated July 6, 2009, you requested a tariff classification ruling. The submitted sample is a dog bed cover (style #40005). The top is constructed of 100% polyester knit plush fabric and the balance is of brushed fabric. It measures approximately 22” in diameter and has a zipper closure. It will be imported unfilled and the filling will be inserted domestically. The applicable subheading for the dog bed cover 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. 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/. 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