The tariff classification of a textile waterproof pet shelter from China

N274000 April 19, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. R.A. Huff Etna Products Company, Incorporated 99 Madison Avenue, 11th floor New York, NY 10016 RE: The tariff classification of a textile waterproof pet shelter from China Dear Mr. Huff: In your letter dated March 17, 2016, you requested a tariff classification. You submitted a photograph of a waterproof pet shelter, which you refer to as a waterproof pet retreat, item #4786. The pet retreat is made up with woven polyester fabric over a metal frame and measures 24”H x 21”W x 26”L. The retreat has legs that raises the platform off the ground. The retreat provides an open dry area for pets to retreat from damp weather while remaining outside. The applicable subheading for the waterproof pet retreat item #4786, 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 https://hts.usitc.gov/current. 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division