N255024 N2 Ruling Active

The tariff classification of pet beds from China

Issued July 25, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You have submitted samples of a sleeping bag for cats and a pet cushion for dogs. The sample item, BD225, is identified as a cat sleeping bag. The product is an open sack with a pile fabric cuffed at the top. It is made up from woven polyester textile fabric and measures 17” across the opening and 16” in length. To use, the cat sleeping bag can be placed where the cat will go inside and play or sleep. The wide opening prevents the cat from becoming trapped inside. The second sample item, BD602235, is identified as a pet cushion and used in pet cages. The pet cushion is made up of brushed woven polyester textile fabric stuffed with polyester fiberfill. The pet bed measures 18” wide and 24” long. When placed in a cage, the pet bed with soft padding adds comfort and prevents a pet’s feet from poking through the cage.

CBP rationale

The applicable subheading for the cat sleeping bag, item BD225, and dog cushion, item BD602235, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other.

Full text

N255024 July 25, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Hollie Blakeley Boss Holdings, Incorporated 1221 Page Street Kewanee, IL 61443 RE: The tariff classification of pet beds from China Dear Ms. Blakeley: In your letter dated June 26, 2014, you requested a tariff classification ruling. You have submitted samples of a sleeping bag for cats and a pet cushion for dogs. The sample item, BD225, is identified as a cat sleeping bag. The product is an open sack with a pile fabric cuffed at the top. It is made up from woven polyester textile fabric and measures 17” across the opening and 16” in length. To use, the cat sleeping bag can be placed where the cat will go inside and play or sleep. The wide opening prevents the cat from becoming trapped inside. The second sample item, BD602235, is identified as a pet cushion and used in pet cages. The pet cushion is made up of brushed woven polyester textile fabric stuffed with polyester fiberfill. The pet bed measures 18” wide and 24” long. When placed in a cage, the pet bed with soft padding adds comfort and prevents a pet’s feet from poking through the cage. The applicable subheading for the cat sleeping bag, item BD225, and dog cushion, item BD602235, 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/. The samples will be returned. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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