CLA-2-63:OT:RR:NC:N3:351

Mr. R.A. Huff
Etna Worldwide Corporation
99 Madison Avenue 11th floor
New York, NY 10016

RE: The tariff classification of a pet cot with canopy from China

Dear Mr. Huff:

In your letter dated July 13, 2016, you requested a tariff classification ruling.

You submitted a photograph of item #4902, Thick/Thin Stripes & Paw Design Pet Cot with Canopy. The cot is constructed of a polyester textile fabric which is attached onto a metal frame. The metal frame has an attached canopy also covered with a polyester textile fabric. The cot has attached legs elevating it off the ground. The cot measures 24 1/3" L x 21" W and canopy measures 29 ½ L" x 16 ½" W. The pet cot with attached canopy can be used outside of the home to keep a pet shaded in sunny areas. The applicable subheading for item #4902, Thick/Thin Stripes & Paw Design Pet Cot with Canopy 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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division