L82060 L8 Ruling Active

The tariff classification of the "Dog Bedz" dog bed from China.

Issued February 11, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The outer layer of the dog bed is composed of cellular vinyl plastic backed with a plain knit textile fabric for mere reinforcement. Cellular foam plastic is used to shape and cushion the bed. The dog bed provides a place for a dog to sleep or rest in the house or yard. As you requested, the sample will be returned.

CBP rationale

The applicable subheading for the dog bed will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other.

Full text

NY L82060 February 11, 2005 CLA-2-39:RR:NC:SP:221 L82060 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Tim Parsons Parsons Trading 97 Bahama Reef Novato, CA 94949 RE: The tariff classification of the “Dog Bedz” dog bed from China. Dear Mr. Parsons: In your letter dated January 24, 2005, you requested a tariff classification ruling. A sample was provided with your letter. The outer layer of the dog bed is composed of cellular vinyl plastic backed with a plain knit textile fabric for mere reinforcement. Cellular foam plastic is used to shape and cushion the bed. The dog bed provides a place for a dog to sleep or rest in the house or yard. As you requested, the sample will be returned. The applicable subheading for the dog bed will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →