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NY L80338

November 12, 2004

CLA-2-44:RR:NC:2:230 L80338


TARIFF NO.: 4421.90.9740

Mr. Jim Doherty
Red Rover Trading Company, LLC
5179 Torrey Pines
Fort Collins, CO 80528

RE: The tariff classification of a wooden pet bed with a cushion from China

Dear Mr. Doherty:

In your letter dated October 18, 2004, on behalf of the importer, Sam’s Club, you requested a tariff classification ruling.

The ruling was requested on a wooden pet bed with a foam cushion. A picture and a description of the product were submitted. The bed measures 55-1/2” long by 24-5/8” deep by 20” high. It is a high-end style bed with a headboard, a footboard and a platform bottom with drawers. A foam cushion with a synthetic sheepskin cover, measuring 45” long by 24.5” deep by 2” high, fits on top of the platform bottom. The bed is made of a combination of solid wood, veneered particleboard and medium density fiberboard.

The wooden pet bed with a cushion is a composite good consisting of different components and materials. The essential character of this composite good is imparted by the wood, which comprises the greater bulk and function of the article.

The applicable subheading for the wooden pet bed with a cushion will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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