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NY 857502

Nov 02 1990
CLA-2-39:S:N:N1:233 857502


TARIFF NO.: 3926.90.77004

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.


Jean F. Maguire
Area Director

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