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PD A87900

October 1, 1996

CLA-2-95:L:CO:D22 A87900

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Bob Glover
Coppersmith Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278

RE: The tariff classification of a cat bed for toys from China

Dear Mr. Glover:

In your letter dated September 17, 1996, you requested a tariff classification ruling on behalf of your client, Lakeshore Learning Materials, of Carson, California.

Enclosed with your letter was a sample of a cat bed for toy animals. You state the bed is designed for children to use with plush toys. The bed is made of a cotton blend fabric with poly stuffing. It is oval shape and is approximatley 11" in length and 8" in width.

The applicable subheading for the cat bed for toys will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

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.

Sincerely,

Leticia Moran
Port Director

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