A87900 A8 Ruling Active

The tariff classification of a cat bed for toys from China

Issued October 1, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The tariff classification of a cat bed for toys from China

CBP rationale

The applicable subheading for the cat bed for toys will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

PD A87900 October 1, 1996 CLA-2-95:L:CO:D22 A87900 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Mr. Bob Glover Coppersmith Inc. 2501 Santa Fe Avenue Redondo Beach, CA 90278 RE: The tariff classification of a cat bed for toys from China Dear Mr. Glover: In your letter dated September 17, 1996, you requested a tariff classification ruling on behalf of your client, Lakeshore Learning Materials, of Carson, California. Enclosed with your letter was a sample of a cat bed for toy animals. You state the bed is designed for children to use with plush toys. The bed is made of a cotton blend fabric with poly stuffing. It is oval shape and is approximatley 11" in length and 8" in width. The applicable subheading for the cat bed for toys will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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. Sincerely, Leticia Moran Port Director Laredo, Texas

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