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NY M82249




April 24, 2006

CLA-2-63:RR:NC:N3:351 M82249

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740, 6307.90.9889

Mary Lou Francis
IKEA
100 Ikea Drive
Westhampton, NJ 08060

RE: The tariff classification of pet beds from Sweden, Finland, and India

Dear Ms. Francis:

In your letter dated April 17, 2006, you requested a tariff classification ruling. No samples were submitted but you did attach product specifications and a picture of each item.

The four items in question are identified as pet beds. Item BASTIS 10098440 is a pet bed and pad that measures 85cm x 75cm x 13cm. The base is made of birch veneer and solid birch with a clear lacquer. The exterior fabric covering is 80% modacrylic and 20% polyester. The fabric lining is 65% polyester and 35% cotton.

The applicable subheading for BASTIS 10098440 pet bed will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood, other, other. The rate of duty will be 3.3 percent ad valorem.

Item BASTIS 50098443 is an oval pet bed that measures 65cm x 55cm x 20cm and is made from textile fabric that consists of 76% modacrylic and 24% polyester. The filling is made of polyester fibers and the protective fabric is 75% polyester and 25% polyurethane. The base material is polyurethane foam. A pair of “cat’s eyes” are attached to the front of the base and a fake tail is attached to the rear.

Item BASTIS 50092511 is an oval pet bed that measures 100cm x 85cm x 25cm. The exterior textile fabric is 80% modacrylic and 20% polyester. The filling is made of polyester fibers and the protective fabric is 75% polyester and 25% polyurethane. The base material is polyurethane foam. Four stuffed “dog legs” and a “tail” extend from the base.

Item BASTIS 00098450 is a rectangular pet bed that measures 100cm x 70cm x 15cm. The exterior textile fabric is 100% polyester. The lining or inner fabric is 100% polypropylene and the filling is polyurethane foam. The other fabric material is 90% polyurethane, 8% polyester, and 2% viscose/rayon.

The applicable subheading for BASTIS 50098443, 50092511, and 00098450 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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