The tariff classification of a pet bed cover from China

N243837 July 24, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jacquelyn Islava International Pet Supplies and Distribution, Inc. 9125 Rehco Road San Diego, CA 92121 RE: The tariff classification of a pet bed cover from China Dear Ms. Islava: In your letter dated July 3, 2013, you requested a tariff classification ruling. You submitted a sample of a pet bed replacement cover you say will be marketed as a pet bed Duvet cover, SKU 2113834. The pet bed cover is made up of 100% polyester knit fabric, the top of which has brushed pile fabric. The cover measures 40” x 30” and has a zipper closure. The applicable subheading for the pet bed cover, Duvet SKU 2113834, 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. 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