CLA-2-63:OT:RR:NC:N3:351
Ms. Jennifer Parker
Domek Logistics LLC
265 Exchange Dr., Suite 206
Crystal Lake, IL 60014
RE: The tariff classification of pet crate pads and pet beds from China
Dear Ms. Parker:
In your letter dated October 31, 2018, you requested a tariff classification ruling on behalf of your client Mid-West Metal Products. You have submitted descriptive literature for five types of crate pads and dog beds.
The first item, Reversible Crate Pad, is identified as a crate pad. The crate pad consists of a thick foam cushion with a cover made of man-made fabric. The crate pad is available in five different sizes and in three different colors. When placed in a crate, the pad creates a cozy, den-like environment for a pet.
The second item, EcoSpring Bed, is identified as a pet bed. The pet bed consists of a thick cushion made of recycled plastic with a cover made of man-made fabric. The pet bed provides orthopedic support and reduces stress on the pet’s pressure points. The pet bed is available in two different sizes and three different colors.
The third item, Floral Paradise Bed, is identified as a pet bed. The pet bed consists of polyfiber-filled bolsters with a cushion base made of man-made fabric. The pet bed is available in six different sizes and three different colors. The pet bed is intended for crates and carriers.
The fourth item, Double Bolster Bed, is identified as a pet bed. The pet bed consists of double bolster stacks made of fleece or synthetic fur with a cushion base made of polyfiber. The stacks provide extra deep cushioning for the pet. The pet bed is available in eight different sizes and three different colors.
The fifth item, Ombre Swirl Pet Bed, is identified as a pet bed. The pet bed consists of polyester fabric over a tufted polyfiber cushion. The pet beds are available in seven different sizes and in four blended colors. The pet bed is intended for crates, carriers, vehicles.
In your letter, you suggest classification for the Reversible Crate Pad and the EcoSpring Bed under subheading 9404.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of cellular rubber or plastics, whether or not covered: Other.”
You suggest classification for the Floral Paradise Bed, Double Bolster Bed and Ombre Swirl Pet Bed under subheading 9404.29.9095, HTSUS, which provides for: “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Mattresses: Of other materials: Other.”
The General Explanatory Notes (ENs) to Chapter 94 of the HTSUS and the General Explanatory Subheading Notes of 9403 define furniture and other furniture and parts thereof. The animal cushions are not articles of furniture or parts of furniture. HQ ruling 089558 is noted.
The applicable subheading for the Reversible Crate Pads, EcoSpring Beds, Floral Paradise Beds, Double Bolster Beds and Ombre Swirl Pet Beds, 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 Adlesia Lonesome at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division