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N277357 N2 Ruling Active

The tariff classification of a portable and foldable pet cot from China

Issued August 12, 2016 by U.S. Customs and Border Protection.

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N2 N277357 (August 12, 2016)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a photograph of item #4560, Portable Fold-A-Way Pet Cot. The cot is constructed of four woven polyester textile fabric side panels and a sewn in center panel composed of a nylon open mesh textile fabric. The side panels are hemmed so the cover can be attached onto a metal frame. The metal frame has attached legs that elevate the cot and add to the circulation of air through the mesh insert. The portable foldable cot can be folded for storage and also carried inside and outside of the home to keep a pet cool in hot weather conditions.

CBP rationale

The applicable subheading for item #4560, Portable Fold-A-Way Pet Cot will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N277357 August 12, 2016 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. R.A. Huff Etna Worldwide Corporation 99 Madison Avenue 11th floor New York, NY 10016 RE: The tariff classification of a portable and foldable pet cot from China Dear Mr. Huff: In your letter dated July 12, 2016, you requested a tariff classification ruling. You submitted a photograph of item #4560, Portable Fold-A-Way Pet Cot. The cot is constructed of four woven polyester textile fabric side panels and a sewn in center panel composed of a nylon open mesh textile fabric. The side panels are hemmed so the cover can be attached onto a metal frame. The metal frame has attached legs that elevate the cot and add to the circulation of air through the mesh insert. The portable foldable cot can be folded for storage and also carried inside and outside of the home to keep a pet cool in hot weather conditions. The applicable subheading for item #4560, Portable Fold-A-Way Pet Cot 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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