CLA-2-63:OT:RR:NC:N3:351
Ms. Susan Park
ClearFreight Inc.
1960 East Grand Avenue
El Segundo, CA 90245
RE: The tariff classification of pet beds and pet bed shells from China
Dear Ms. Park:
In your letter dated May 26, 2022, you requested a tariff classification ruling on behalf of your client, Amrapur Overseas Inc. In lieu of samples, photographs of the pet beds and pet bed shells were provided with your request.
SKU# 5MTPLLINENF-BLU-ST, described as a “Pillow Bed Medium,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The pet bed is composed of three textile fabrics: a 100 percent polyester woven quilted plush, dyed, top fabric; a 100 percent polyester woven oxford printed side fabric; and a 100 percent polyester nonwoven bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The pet bed is stuffed with 100 percent polyester foam. The rectangular shaped bed measures 35 inches in length by 26 inches in width by 4 ½ inches in height, features 100 percent polyester piping sewn around the top edges and is available in different colors. You state that the “Pillow Bed Medium” will also be imported as an unfinished pet bed shell under SKU# 5MTPLLINENC-BLU-ST and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
SKU# 5MTPLFAYEF-BLU-ST, described as a “Pillow Bed Large,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The pet bed is composed of three textile fabrics: a 100 percent polyester knitted pile, faux fur, dyed, top fabric; a 100 percent polyester woven, printed, side fabric; and a 100 percent polyester nonwoven bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The pet bed is stuffed with 100 percent polyester shredded memory foam. The rectangular shaped bed measures 40 inches in length by 28 inches in width by 6 inches in height and features 100 percent polyester piping sewn around the top edges and a “Modern Threads™” logo sewn to the front panel. The pet bed is available in different colors. You state that the “Pillow Bed Large” will also be imported as an unfinished pet bed shell under SKU# 5MTPLFAYEC-BLU-ST and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
SKU# 5PETSFBF-BGE-ST, described as a “Sofa Bed,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The bed is composed of three textile fabrics: a 100 percent polyester woven fleece, dyed, top and inner side fabric; a 100 percent polyester woven quilted, dyed, outer side fabric; and a 100 percent polyester nonwoven bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The pet bed is stuffed with 100 percent polyester shredded memory foam. The sofa shaped bed measures 36 inches in length by 27 inches in width by 6 inches in height and features 100 percent polyester piping sewn around the top edges and is available in different colors. You state that the “Sofa Bed” will also be imported as an unfinished pet bed shell under SKU# 5PETSFBC-BGE-ST and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
SKU# 5HRBF-GRY-ST, described as a “Standard Cuddler,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The pet bed is composed of two textile fabrics: a 100 percent polyester knitted, yarn-dyed, top and side fabric and a 100 percent polyester nonwoven bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The pet bed is stuffed with 100 percent polyester shredded memory foam. The square shaped bed measures 24 inches in length by 20 inches in width by 8 inches in height, features 100 percent polyester piping sewn around the top edges and is available in different colors. You state that the “Standard Cuddler” will also be imported as an unfinished pet bed shell under SKU# 5HRBC-GRY-ST and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
SKU# 5OXCUDF-ANZ-ST, described as a “Medium Cuddler,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The pet bed is composed of three textile fabrics: a 100 percent polyester woven plush, dyed, top and inner side fabric; a 100 percent polyester woven, printed, outer side fabric; and a 100 percent polyester nonwoven bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The pet bed is stuffed with 100 percent polyester. The square shaped bed measures 25 inches in length by 21 inches in width by 8 inches in height, features 100 percent polyester piping sewn around the top edges and is available in different colors. You state that the “Medium Cuddler” will also be imported as an unfinished pet bed shell under SKU# 5OXCUDC-ANZ-ST and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
SKU# 5OXCUDF-DNI-LG, described as a “Large Cuddler,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The pet bed is composed of three textile fabrics: a 100 percent polyester woven plush, dyed, top and inner side fabric; a 100 percent polyester woven, printed, outer side fabric; and a 100 percent polyester nonwoven bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The pet bed is stuffed with 100 percent polyester fiber fill. The rectangular shaped bed measures 31 inches in length by 25 inches in width by 8 inches in height, features 100 percent polyester piping sewn around the top edges and is available in different colors. You state that the “Large Cuddler” will also be imported as an unfinished pet bed shell under SKU# 5OXCUDC-DNI-LG and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
The SKU# 5PETVLVMF-BGE-ST, described as a “Velvet Cuddler,” is a finished pet bed intended to be used as a comfortable place for a dog or cat to sleep. The pet bed is composed of a 100 percent polyester woven velvet, dyed, fabric and stuffed with 100 percent polyester fiber fill. The rectangular shaped bed measures 28 inches in length by 21 inches in width by 9 inches in height and features 100 percent polyester piping sewn around the top edges and a “Modern Threads™” logo sewn to the front panel. The pet bed is available in different colors and printed fabrics. You state that the “Velvet Cuddler” will also be imported as an unfinished pet bed shell under SKU# 5PETVLVMC-BGE-ST and will either be stuffed and sewn closed in the United States or imported into the United States, exported to Mexico to be stuffed and sewn closed, and then reimported back into the United States as a finished pet bed.
The applicable subheading for the pet beds and pet bed shells will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division