CLA-2-46:OT:RR:NC:2:230
Ms. Linda Rothfield
Pier 1 Imports
100 Pier 1 Place, Level 16
Fort Worth, Texas 76102
RE: The tariff classification of a dog bed from China
Dear Ms. Rothfield:
In your letter dated September 8, 2010, you requested a tariff classification ruling.
The ruling was requested on a dog bed, SKU 2504622. A representative sample was submitted for our examination and will be returned to you as requested. The sample consists of an oval shaped basket which measures approximately 32” (w) x 20” (d) x 10” (h). The dog bed is composed of an iron frame which is completely covered (including feet) with plastic “rattan” strips that are woven and bound onto the frame to give the appearance of wicker. The woven plastic strips form the sides and floor of the dog bed. The dog bed has four feet at the bottom that raise the bed approximately two inches off the floor and a 12” opening on one side. The plastic strips measure approximately 6mm x 1.2mm. There is a removable cushion covered with a woven polyester fabric that lies on the floor of the pet bed. The dog bed’s primary function is to provide a resting place for one’s pet within the home.
You submitted to this office a component breakdown by value and weight. The woven, plastic strips cover the largest area of the dog bed and provide the most visual impact. Though the strips give the appearance of wicker, they are not in the form of "wickerwork". The term "wickerwork" is commonly defined as products made of vegetable, twigs, or rods in contrast to strips, filaments, parts of leaves, etc. The woven plastic strips covering the iron frame and feet, sides and floor of the subject dog bed do, however, meet the definition of "plaiting materials".
As set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States ("HTSUS"):
In this chapter the expression “plaiting materials” means materials
in a state or form suitable for plaiting, interlacing or similar processes;
it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips
of wood, strips of other vegetable material (for example, strips of bark,
narrow leaves and raffia or other strips obtained from broad leaves),
unspun natural textile fibers, monofilament and strip and the like of
plastics and strips of paper, but not strips of leather or composition leather
or of felt or nonwovens, human hair, horsehair, textile rovings or yarns,
or monofilament and strip and the like of chapter 54.
The plastic plaiting material imparts the essential character of the dog bed. The dog bed is considered a basket made of plaiting material. Thus, the dog bed is classifiable in heading 4602, HTSUS, under the provision for baskets.
The applicable subheading for the pet bed will be 4602.90.0000, (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 percent 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division