OT:RR:NC:N3:351
Mr. KC Jang
E&E CO., LTD dba JLA
45875 Northport Loop E
Fremont, CA 94538
RE: Classification and country of origin determination for a pet bed; 19 CFR 102.21(c)(2)
Dear Mr. Jang:
In your letter dated June 9, 2025, you requested a tariff classification and country of origin determination. In
lieu of a sample, photographs of the pet bed were provided with your request.
The item described as a “Donut Pet Bed,” is a pet bed intended to be used as a comfortable place for a pet to
sleep. The pet bed is composed of two types of textile fabrics. A dyed 100 percent polyester knitted
polyvinyl chloride fabric comprises the sides and top of the bed and a dyed 100 percent polyester woven
fabric coated with dioctyl terephthalates (DOTP) resin comprises the bed bottom. The DOTP coating applied
to the bottom fabric prevents the pet bed from skidding. The pet bed is stuffed with 100 percent polyester
fiberfill and sewn closed. The circular-shaped bed measures 23 inches in diameter by 6 inches in height and
features a textile fabric loop for hanging the pet bed. You state the item number is delineated by color: Item
#32106114 is gray, and Item #58961216 is tan. The pet bed is machine washable.
The manufacturing operations for the pet bed are as follows:
China:
• Top and Sides: 100 percent polyester polyvinyl chloride fabric is knitted, dyed, and shipped in rolls to
Cambodia.
• Bottom: 100 percent polyester fabric is woven, dyed, coated with DOTP resin and shipped in rolls to
Cambodia.
• Loop: 100 percent polyester oxford fabric is woven, dyed, and shipped in rolls to Cambodia.
• 100 percent polyester fiberfill is produced and shipped to Cambodia.
Cambodia:
• 100 percent polyester thread is produced.
• Fabric is cut and sewn.
• Pet bed is stuffed and sewn closed.
• The finished pet bed is packaged and shipped to the United States.
ISSUE:
What are the classification and country of origin of the pet bed?
CLASSIFICATION:
You suggested that the pet bed be classified under subheading 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.” We agree. The rate of duty will be 7 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of
a textile or apparel product shall be determined by the sequential application of the general rules set forth in
paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section
102.21 is inapplicable.
Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each of the foreign materials incorporated in that good underwent an applicable
change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of
this section:”
Paragraph (e) in pertinent part states,
The following rules shall apply for purposes of determining the country of origin of a textile or
apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
6307.90 The country of origin of a good classifiable under 6307.90 is the country,
territory, or insular possession in which the fabric comprising the good was
formed by a fabric-making process.
The “fabric-making process” is defined in 102.21(b)(2) as follows:
A fabric-making process is any manufacturing operation that begins with polymers, fibers, filaments
(including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.
The pet bed is comprised of two textile fabrics sewn together, and each of these fabrics are formed by a
fabric-making process in a single country, that is China. Therefore, pursuant to 19 CFR 102.21(c)(2), the
country of origin of the pet bed is China.
HOLDING:
The applicable subheading for the pet bed will be 6307.90.9891, HTSUS, and the country of origin is China.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 6307.90.9891, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
6307.90.9891, HTSUS, listed above.
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 tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division