The tariff classification of pet beds from Estonia.
Issued June 13, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4421.90.9840, 6307.90.9989
Product description
The submitted samples and photographs depict various shapes and sizes of pet beds. The sample identified as "Foam Bed Type A" is for U-shaped pet beds made of polyurethane foam covered with a removable zippered cotton synthetic woven fabric. The pet beds feature rectangular cushion composed of polyurethane foam covered with cotton woven fabric. The cushion is housed in a removable zippered cotton/synthetic woven fabric. The sample identified as "Foam Bed Type B" is a rectangular shaped pet bed. It will be constructed in the same manner as the U-shaped beds. The sample identified as "Fiber Bed Type A" will be either circular or rectangular shaped. They will be comprised of an inner cushion made of cotton woven fabric filled with loose polyester fibers. It has a zippered closure. The cushion is housed in a removable zippered woven fabric cover. The wooden pet bed is constructed with sides that are made of stained solid birch wood and a bottom constructed of plywood. It features a cushion made of loose polyester fibers and polyurethane foam covered with a zippered removable 100 percent cotton woven fabric.
CBP rationale
The applicable subheading for the foam pet beds and fiber pet beds will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the wood pet bed will be 4421.90.9840, HTS, which provides for other articles of wood: Other: Other: Other: Other.
Full text
NY A84299 June 13, 1996 CLA-2-62:RR:NC:TP:352 A84299 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 4421.90.9840 Mr. Alfred Boeckli Natural, Nydegger Transport Corp. One World Trade Center, Suite 5345 New York, NY 1640 RE: The tariff classification of pet beds from Estonia. Dear Mr. Boeckli: In your letter dated May 31, 1996, on behalf of Univier International Corporation, New York, New York, you requested a tariff classification ruling. The submitted samples and photographs depict various shapes and sizes of pet beds. The sample identified as "Foam Bed Type A" is for U-shaped pet beds made of polyurethane foam covered with a removable zippered cotton synthetic woven fabric. The pet beds feature rectangular cushion composed of polyurethane foam covered with cotton woven fabric. The cushion is housed in a removable zippered cotton/synthetic woven fabric. The sample identified as "Foam Bed Type B" is a rectangular shaped pet bed. It will be constructed in the same manner as the U-shaped beds. The sample identified as "Fiber Bed Type A" will be either circular or rectangular shaped. They will be comprised of an inner cushion made of cotton woven fabric filled with loose polyester fibers. It has a zippered closure. The cushion is housed in a removable zippered woven fabric cover. The wooden pet bed is constructed with sides that are made of stained solid birch wood and a bottom constructed of plywood. It features a cushion made of loose polyester fibers and polyurethane foam covered with a zippered removable 100 percent cotton woven fabric. The applicable subheading for the foam pet beds and fiber 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. The applicable subheading for the wood pet bed will be 4421.90.9840, HTS, which provides for other articles of wood: Other: Other: Other: Other. The rate of duty will be 4.4 percent ad valorem. Articles classifiable under subheadings 6307.90.9989 and 4421.90.9840, HTS, which are products of Estonia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed. 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, Roger J. Silvestri Director National Commodity Specialist Division
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