NY 857502
Nov 02 1990
CLA-2-39:S:N:N1:233 857502
Ms. Maureen Shoule
J.W. Hampton Jr. & Co., Inc.
15 Park Row
New York, New York 10038
RE: The tariff classification of a waterbed with fabric cover
from China.
Dear Ms. Shoule:
In your letter dated October 22, 1990, on behalf of City Dog
Designed Co., Inc., New York, New York 10025, you requested a
tariff classification ruling.
The furniture item is comprised of a "Cool Spot" waterbed
with fabric covering for dogs. The waterbed mattress is
constructed of sturdy, high quality vinyls and has recoginized
orthopedic qualities. The cover consists of nylon fleece or
natural sheepskin and is available in a wide array of thermal and
designer fabrics. The waterbed mattress uses a summer cover to
keep the dog cool. In winter when the "Cool Spot" is cool
enough, a change can be made to a nylon fleece or natural cover.
The applicable subheading for the waterbed mattress with
fabric cover for dogs will be 3926.90.77004, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for
waterbed mattresses and liners, and parts of the foregoing. The
rate of duty will be 2.4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport