CLA-2-63:RR:NC:TA:352 C89206

Mr. Andrew Boschetto

International Marketing Corporation

1208 N. Delsea Drive

Westville, NJ 08093

RE: The tariff classification of a "Meow Mat" from Taiwan.

Dear Mr. Boschetto:

In your letter dated June 16, 1998, you requested a tariff classification ruling.

The sample submitted is a "Meow Mat". It is a mat for a cat to lie on. The mat is made of cotton woven fabric on the top and bottom exterior surfaces. It has a cotton batting filling with a mixture of catnip and valerian herbs spread over the batting. The mat measures approximately 22" x 20 3/4".

The applicable subheading for the "Meow Mat" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-466-5896.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division