The tariff classification of dog beds from China

N320337 July 14, 2021 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Kelly Lambert PetSmart 19601 North 27th Avenue Phoenix, AZ 85027 RE: The tariff classification of dog beds from China Dear Ms. Lambert: In your letter dated July 2, 2021, you requested a tariff classification ruling. In lieu of samples, photographs of dog beds were provided with your request. The items, described as “Top Paw Val Day Heart Bed,” are dog beds intended to be used as a comfortable place for a dog to sleep. All three dog beds are composed of 100 percent polyester knitted fabric stuffed with polyfiber. The pet beds are shaped like a heart and measure 32 inches in length by 28 inches in width by 5.5 inches in height. The SKU# will be delineated by the color of the fabric and message imprinted on the top surface: #5319316, pastel blue, “HUG ME”; #5319317, pastel purple, “BE MINE”; and #5319318, pastel pink, “HEY GIRL.” You have suggested that the dog beds should be classified under heading 6307.90.9891, Harmonized Tariff Schedule of the United States HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem. You have also suggested that the dog beds should be classified under subheading 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” We disagree. The beds are fashioned in a generic heart shape. The imprinted sentiments are not closely associated with any particular holiday; they merely reflect the pet parent’s love and affection for their pet. It would not seem aberrant to display and use these beds continuously throughout the year. Therefore, the dog beds do not qualify for subheading 9817.95.05, HTSUS. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division