The tariff classification of a dog bed from India

N216981 June 4, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Pam Brown Future Forwarding Company 5356 Georgia Highway 85, Suite 400 Forest Park, GA 30297 RE: The tariff classification of a dog bed from India Dear Ms. Brown: In your letter dated May 9, 2012, you requested a tariff classification ruling. You submitted a picture of a stuffed cushion dog bed made up of 100% cotton fabric, listed as style number MMDBE008 “Classic.” You say the dog bed will be available in three sizes. The small dog bed measures 24”L x 17”W x 8-1/2”H; the medium bed measures 29”L x 21”W x 9-1/2”H; the large bed is 33-1/2”L x 26”W x 10”H. They will all feature the “Mungo & Maud” logo. The applicable subheading for the dog beds, style MMDBE008 Classic, 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 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, Thomas J. Russo Director National Commodity Specialist Division