F89782 F8 Ruling Active

The tariff classification of a cushion cover, a bumper, and a crate cover from People’s Republic of China.

Issued July 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9989

Headings: 6307

Product description

The cushion cover is made of 65 percent polyester/35 percent cotton twill fabric panels. The panels are sewn together on all sides with a slit in the middle for the insertion of a pet mattress. The bumper is constructed of the same panels with horizontal and vertical topstitching throughout the panels creating a checkerboard pattern. The panels are sewn together on all sides with polyester fibers between the panels. Attached along one side, at set intervals, are straps made of strips similar to the VELCRO brand fastener. The crate cover is also made of the same above fabric panels and is designed to cover a pet cage.

CBP rationale

The applicable subheading for the cushion cover, bumper, crate cover will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY F89782 July 20, 2000 CLA-2-63:RR:NC:TA:355 F89782 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Herb Schlesinger World Dynasty International Trading Co., Inc 450 Seventh Avenue, Suite 1004 New York, NY 10123 RE: The tariff classification of a cushion cover, a bumper, and a crate cover from People’s Republic of China. Dear Mr. Schlesinger: In your letter dated July 12, 2000, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted are a cushion cover for a pet mattress, a bumper for the inside of a pet cage, a crate cover used to cover a pet cage. The cushion cover is made of 65 percent polyester/35 percent cotton twill fabric panels. The panels are sewn together on all sides with a slit in the middle for the insertion of a pet mattress. The bumper is constructed of the same panels with horizontal and vertical topstitching throughout the panels creating a checkerboard pattern. The panels are sewn together on all sides with polyester fibers between the panels. Attached along one side, at set intervals, are straps made of strips similar to the VELCRO brand fastener. The crate cover is also made of the same above fabric panels and is designed to cover a pet cage. The applicable subheading for the cushion cover, bumper, crate cover 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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