The tariff classification of a dog bed from Vietnam

N353622 October 3, 2025 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080; 9903.81.90; 9903.02.69 Ms. Kristine Leigh In Spades LLC DBA FÜZI 7475 Andover Way Hudson, OH 44236 RE: The tariff classification of a dog bed from Vietnam Dear Ms. Leigh: In your letter dated September 11, 2025, you requested a tariff classification ruling. Photographs were submitted along with your request. The merchandise is referred to as the Up-Pup Platform Dog Bed. Each bed has a powder-coated steel tubular frame, connecting powder-coated steel rods, adjustable powder-coated steel feet, and powder-coated steel hardware accessories. The platform bed features square woven polyester textile mesh that is braced with polyester bands for strength and attached to the steel frame. The steel platform bed is elevated several inches above ground, is designed for dogs, and will be used in the home. The bed is available in small (PS-BL-V2), medium (PM-BL-V2), large (PL-BL-V2), and extra-large (PXL-BL). The small bed measures approximately 25.50 inches long by 16.70 inches wide by 8.75 inches high and holds dogs up to 50 lbs. The medium bed measures approximately 31.75 inches long by 23.75 inches wide by 8.75 inches high and holds dogs up to 70 lbs. The large bed measures approximately 35.5 inches long by 38.25 inches wide by 8.75 inches high and holds dogs up to 110 lbs. The extra-large bed measures approximately 44.75 inches long by 30.00 inches wide by 8.75 inches high and holds dogs up to 150 lbs. The applicable subheading for the Up-Pup Platform Dog Bed (PS-BL-V2, PM-BL-V2, PL-BL-V2, and PXL-BL) will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel…Other: Other: Other. Other.” The rate of duty will be 3.4 percent ad valorem. On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter 99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.90 will be subject to a duty of 50 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7323.99.9080, HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products of Vietnam are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading 7323.99.9080, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division