The tariff classification of pet beds from China.
Issued July 9, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
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.
CBP rationale
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.
Full text
NY C89790 July 9, 1998 CLA-2-63:RR:NC:TA:352 C89790 CATEGORY: Classification TARIFF NO.: 6307.90.9989 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
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