CLA-2-73:OT:RR:NC:N4:422
Ms. Kristine Arabia
In Spades LLC
7475 Andover Way Hudson, OH 44236
RE: The tariff classification of a pet bed from China
Dear Ms. Arabia:
In your letter dated January 6, 2023, you requested a tariff classification ruling. Photographs were also submitted along with your ruling request.
The merchandise is referred to as the Up-Pup Elevated Pet Bed. The platform bed is a square-shaped iron frame elevated several inches above the ground. The bed features a square textile panel attached to the frame by a zipper, or it can be used without the zippered textile panel.
The pet bed is available in small, (SKU# PS-BR and PS-BL), medium, (SKU# PM-BR and PM-BL), and large (SKU# PL-BR and PL-BL). The small bed measures approximately 25.6 inches in length by 16.7 inches in width by 7.9 inches in height. The medium bed measures approximately 31.7 inches in length by 23.6 inches in width by 7.9 inches in height. The large bed measures approximately 35.6 inches in length by 28.5 inches in width by 7.9 inches in height. The bed is available in the colors brown or black. The bed is designed for a dog and will be used in the household.
The applicable subheading for the Up-Pup Elevated Pet Bed (SKU #’s PS-BR, PS-BL, PM-BR, PM-BL, PL-BR, and PL-BL will be 7323.99.9080, HTSUS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel…other, 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7323.99.9080, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division