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NY N024698




March 26, 2008

CLA-2-73:OT:RR:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060

Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of pet beds from China

Dear Ms. Ramsey:

In your letter dated March 6, 2008, you requested a tariff classification ruling. Copies of photographs of the pet beds were submitted for our review.

The merchandise is identified in your letter as the Lightweight Foldable Pet Bed. The bed features an iron frame with legs that rise several inches above the ground. A rectangular panel of polyester fabric is attached to the frame. You indicate that the Lightweight Foldable Pet Bed is available in small (item number 27980), medium (item number 27982) and large (item number 27984). The small bed measures approximately 25½ inches in length by 17¼ inches in width by 6¼ inches in height and holds up to 40 pounds. The medium bed measures approximately 37 inches in length by 23 inches in width by 6¼ inches in height and holds up to 80 pounds. The large bed measures approximately 47 inches in length by 30¾ inches in width by 6¼ inches in height and holds up to 125 pounds. You state that the article is intended to keep pets off cold floors in the winter and hot deck or pavement in the summer. The Lightweight Foldable Pet Bed is meant to be used by domesticated pets around a household.

The applicable subheading for the pet beds will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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