The tariff classification of a pet cave and bed from China

N274554 May 4, 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 pet cave and bed from China Dear Mr. Huff: In your letter dated April 4, 2016, you requested a tariff classification ruling. You submitted photographs of an item you call a pretty kitty cave and bed, item #4905. It is a convertible pet cave that unzips from the top and converts into a flat bed. The kitty cave and bed is composed of an outer surface of 100% polyester fabric and the inner surface has a faux sheepskin pile fabric. The cave/bed measures 34-1/4" x 23" when fully unzipped to form a cat mat. The applicable subheading for the pretty kitty cave and bed #4905, 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