The tariff classification of a felt cat cave from Nepal

N327141 August 2, 2022 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Mr. Rich O’Neill Meow Mews, Inc. 7 Farmersville Road Califon, NJ 07830 RE: The tariff classification of a felt cat cave from Nepal Dear Mr. O’Neill: In your letter dated July 18, 2022, you requested a tariff classification ruling. A sample of the product was provided to this office and will be returned as per your request. SKU# CAN-175-XXX-NPFL-MGR-PL, described as a “Canopy 175,” is a cat cave intended to be used by a cat as a comfortable place to hide, sleep and rest. The cat cave is composed of a 100 percent wool nonwoven dyed felt fabric. The collapsible dome shaped cat cave, measuring 19 inches in length by 10 ½ inches in height, features a circular opening measuring 8 inches in diameter and six linear indentations for decorative purposes. The item is hand washable. You state that some of the cat caves may have a silicone-based non-skid tape sewn to the bottom. The applicable subheading for the cat cave will be 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.” The rate of duty will be 7 percent 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 Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division