The tariff classification of a dog bed shell from China

N228895 August 15, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Paula A. Hernandez Thro Ltd. 181 Freeman Ave., Suite 100 Islip, NY 11751 RE: The tariff classification of a dog bed shell from China Dear Ms. Hernandez: In your letter dated July 31, 2012, you requested a tariff classification ruling. You submitted a picture of an unfinished dog bed shell. It is constructed of two pieces of non-woven textile fabric sewn together. One piece has a blowhole for inserting the filling. The shell will be imported unfilled. After it is filled in the United States, it will be used to stuff a dog bed. The applicable subheading for the unfinished dog bed shell 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/. The sample will be returned as you 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, Thomas J. Russo Director National Commodity Specialist Division