CLA-2-63:RR:NC:TA:352 C89790
Mr. Charles S. Parisi
Parisi Services, Inc.
P.O. Box 91217
Los Angeles, CA 90009
RE: The tariff classification of pet beds from China.
Dear Mr. Parisi:
In your letter dated June 20, 1998, on behalf of PM Enterprises, LLC, you
requested a tariff classification ruling. The samples are being returned as
requested.
The samples submitted are pet beds. One is circular shaped and is designed
to resemble a cat. It features a cushion composed of either a man-made woven
fabric shell or a 100 percent cotton woven fabric shell. The cushion is stuffed
with 100 percent polyester fiber filling. The cushion is housed in a removable
cover constructed of either 80 percent cotton/20 percent twill fabric or 100
percent cotton twill fabric. Protruding from the cover is a head, feet and a
tail made of woven fabric. The other pet bed is rectangularly shaped and is
designed to resemble a dog. It features a cushion made with either a 100
percent cotton woven fabric shell or a man-made woven fabric shell. The cushion
is stuffed with 100 percent polyester fiber filling. The cushion is housed in a
removable cover. The cover is constructed of two panels. Both panels will be
of 100 percent cotton twill fabric or it will be constructed with one panel of
80 percent cotton/20 percent twill fabric and the other a pile knit fabric.
The applicable subheading for the pet beds 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