The tariff classification of pet bed shells from China

N117835 August 13, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Barry J. Hackett Marbond, Inc. 420 Springfield Pike, Suite L Cincinnati, OH 45215 RE: The tariff classification of pet bed shells from China Dear Mr. Hackett: In your letter dated July 27, 2010, you requested a tariff classification ruling. The subject merchandise consists of pet bed shells, i.e., unstuffed pet beds. You submitted a shell for a pet bed and a sample of another fabric that will also be used to make the shell. The shell you submitted is made of 100% nylon. The second fabric is 100% polyester fleece. The shells will be imported without filling or stuffing with an opening for stuffing and will be filled with polyester fiberfill at your factory after importation, prior to delivery to your customer. Filling the shell and sewing the opening closed create the finished pet bed. The shells will range in size from 12” x 12” to 48” x 60”. The applicable subheading for the pet bed shells 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/. 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