CLA-2-63:OT:RR:NC:N3:351
Kristine Arabia
In Spades LLC
7475 Andover Way Hudson, OH 44236
RE: The tariff classification of a dog bed from China
Dear Ms. Arabia:
In your letter dated January 6, 2023, you requested a tariff classification ruling. In lieu of a sample, photographs of the dog bed were provided with your request.
The item, described as a “Sammy Bed,” is a dog bed intended to be used as a comfortable place for a dog to sleep. The dog bed consists of a dog bed cover and five removable cushion inserts. The dog bed cover is composed of two textile fabrics. A dyed 100 percent polyester woven faux fur fabric comprises the sides and top of the bed and a dyed 100 percent polyester woven fabric coated with polyvinyl chloride (PVC) comprises the bottom of the bed, i.e., the portion of the bed that comes into contact with the floor. The five cushion inserts, composed of an outer shell of 50 percent polyester and 50 percent cotton woven fabric and stuffed with 100 percent polypropylene fiberfill, are inserted into a zippered opening along the base of the four sides and at the bottom center of the cover to form the completed bed. The completed square-shaped dog bed is available in three sizes: the small size measures 30 inches in length by 20 inches in width by 10 inches in height; the medium size measures 36 inches in length by 26 ¾ inches in width by 10 inches in height; and the large size measures 40 inches in length by 32 inches in width by 10 inches in height. The dog bed features a “FÜZI™” logo sewn to the front side seam, 100 percent polyester piping sewn around the top edges, and two additional male zippers sewn to the bottom on the long sides of the dog bed. You state the “Sammy Bed” can be attached to the two female zippers on the “Up-Pup Elevated Pet Bed” cited in NY Ruling N330108. You also state both items will be imported into the United States separately and can be used separately. The SKU number for the dog bed will identify both the size and color of the bed. The dog beds are available in four different colors: white, gray, light brown, and white-tipped brown. The dog bed cover is machine washable.
The applicable subheading for the “Sammy Bed” 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.
You have also asked whether the “Sammy Bed” and the “Up-Pup Elevated Pet Bed,” would be considered a set. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
NY Ruling N330108 classified the “Up-Pup Elevated Pet Bed” under 7323.99.9080, HTSUS; therefore, criterion (a) is met. However, based on the information provided that both items will be imported separately into the United States, the items fail to fulfill the requirement of (c) above. As such, we find that the “Sammy Bed” and the “Up-Pup Elevated Pet Bed” are not considered a set for retail sale for classification purposes and will need to be classified separately. In the future should the “Sammy Bed” and the “Up-Pup Elevated Pet Bed,” be packaged together, another ruling request may be submitted along with a sample of the items and the retail packaging in order to determine whether or not the requirements of (b) and (c) have been fulfilled.
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/current
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 KRISTINE DODGE at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division