The tariff classification of pet bed from China

N333800 July 20, 2023 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Yvonne Ye Vantage Crown Textiles Co., Ltd 2033 Gateway Place, Suite 500San Jose, CA 95110 RE:  The tariff classification of pet bed from China Dear Ms. Ye: In your letter dated July 4, 2023, you requested a tariff classification ruling.  In lieu of a sample, photographs of a pet bed were provided with your request. Style number VCPB230501, described as a “Cozy Plush Pet Bed for Humans,” is a pet bed intended to be used as a comfortable place for a dog and human to sleep.  The pet bed consists of a pet bed cover and three removable cushion inserts.  The pet bed cover is composed of 100 percent polyester knitted PV plush, dyed, top fabric and a 100 percent polyester woven oxford bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties.  The two side cushion inserts are composed of an outer shell of 100 percent polypropylene nonwoven fabric and stuffed with 67 percent shredded foam and 33 percent polypropylene fiberfill.  The bottom cushion is composed of an outer shell of 100 percent polypropylene nonwoven fabric, stuffed with two foam pads, and zippered closed.  Each foam pad is composed of 5 centimeters (cm) of memory foam glued to 7 cm of foam.  The cushions are inserted into zippered openings along the base of the sides and at the bottom center of the cover to form the completed bed.  The completed oval shaped pet bed measures 68 inches in length by 38 inches in width by 10 inches in height.  The item features a cup holder and same fabric handles and a pocket.  The pet bed cover is machine washable. The applicable subheading for the pet bed 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUSA, 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division