The tariff classification of dog bed sheets from China

NY R01543 March 1, 2005 CLA-2-63:RR:NC:N3:351 R01513 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Vicki Kuo President Goodgrrrl Products, Inc. P.O. Box 1852 Fort Lee, NJ 07024 RE: The tariff classification of dog bed sheets from China Dear Ms. Kuo: In your letter dated February 24, 2005, you requested a tariff classification ruling. The items in question are identified as fitted bed sheets for dog beds. They are made of either 100 percent cotton or faux fur, by which we assume you mean man-made fiber. Round sheets come in diameters of 24”, 33”, and 41”. Rectangular shaped sheets measure 26” x 34”, 32” x 42”, and 38” x 48”. According to a picture you provided, they fit over a dog bed and are held in place by elastic edges. You indicate that the sheets will be wrapped in clear plastics with your company brand/logo. The applicable subheading for the dog bed sheets will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division