CATEGORY: Classification s177

NY J88790

September 23, 2003

CLA-2-63:RR:NC:TA:351 J88790

CATEGORY: Classification

TARIFF NO.: 6307.90.9889

Ms. Lisa Holland Hellmann Worldwide Logistics, Inc. 7280 Alum Creek Drive, Suites A-D Columbus, OH 43217

RE: The tariff classification of a “Pet Wellness Bed” from China.

Dear Ms. Holland:

In your letter dated September 12, 2003, on behalf of New Product Innovations, Inc., you requested a tariff classification ruling.

The sample submitted is a “Wellness Bed” for pets. It is constructed of two pieces of foam rubber glued together with the massage and heating coils inserted between the pieces. The coils are connected to a box with switches for heat and massage by a four-foot electrical cord. A power cord (included) plugs into the switch box. The foam rubber is covered with a removable textile fabric, constructed of two panels. One panel is made of a polyester pile knit fabric and the other is a cotton woven textile fabric. The cover is held closed with a zipper.

The applicable subheading for the “Wellness Bed” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. Please note that the 6.4 percent ad valorem rate of duty shown in the tariff was a misprint.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 2

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, National Commodity Specialist Division