The tariff classification of a Collapsible Sherpa - Lined Cat Tunnel from China

N127955 October 26, 2010 CLA-2-63:RR:OT:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Collapsible Sherpa - Lined Cat Tunnel from China Dear Ms. Pendris: In your letter dated October 14, 2010, you requested a tariff classification ruling. You submitted a sample called a Collapsible Sherpa Lined Cat Tunnel with Peek-a-boo Hole, listed as item #70090. The tunnel is composed of 100% nylon textile fabric over a pop-open collapsible wire frame, lined with 100% polyester fleece fabric. The tunnel measures approximately 45” long and 9-3/4” in diameter. When collapsed the tunnel is held closed with three plastic toggle buttons with nylon loops. You state, “Cats will love to sleep inside, hide, or have their own special place.” The applicable subheading for the cat tunnel 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 you provided is being 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 the 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