The tariff classification of a pet bed

N238876 March 15, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Stephen J. Greenberg G & C Exports, Incorporated 3336 South Highland Drive Las Vegas, NV 89109 RE: The tariff classification of a pet bed Dear Mr. Greenberg: In your letters dated Feb. 6, 2013 and Feb. 14, 2013, you requested a tariff classification ruling. With your second letter, you submitted a sample. No country of origin has been identified. The submitted sample is a round pet bed (no style number is given) measuring ten inches in diameter and approximately 4” thick. The top surface is a synthetic-fiber pile fabric with the appearance of sheepskin and the bottom surface is a flat pile fabric. The pet bed is stuffed with polyester fiberfill. Inside the pet bed is a 7” x 5” cotton packet containing rice. This packet may be removed and microwaved to act as a heating element to, as you say, comfort a puppy or kitten. There is also a battery-operated device that emits a heartbeat sound, ostensibly for the same purpose. The applicable subheading for the pet bed will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division