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NY L86205

July 26, 2005

CLA-2-63:RR:NC:N3:351 L86205


TARIFF NO.: 6307.90.9889

Howard A. Fehl
Radio Systems Corporation
10427 Electric Avenue
Knoxville, TN 37932

RE: The tariff classification of a pet bed from China

Dear Mr. Fehl:

In your letter dated July 1, 2005, you requested a tariff classification ruling.

The submitted sample is identified as a pet bed. It measures approximately 32” x 26” x 3½” and is constructed of a polyurethane foam core with a removable textile cover, constructed of two panels. The top panel is made of a polyester pile knit fabric and the other is a 35%-cotton, 65%-polyester woven textile. Attached electrical controls provide controlled heat and massage cycles. A 120 volt adaptor is also supplied. You state that the model numbers that will be imported are: PWBS-100, PWBM-100, PWBL-100, PWBS-100-11, PWBM-100-11, and PWBL-100-11.

The applicable subheading for the pet bed will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The pet bed is not classified under subheading 8543.89.9695, HTS, which provides for other electrical machines and apparatus, not specified or included elsewhere in Chapter 85, HTS, which you suggest, as that provision does not provide for electrically warmed blankets, bed pads, etc. Nor is it classified in heading 6301, HTS, which provides for blankets, as Customs draws a distinction between articles fit for human use and articles fit for use by pets or animals. Specifically, in HRL 089558, dated July 2, 1991, we found that "furniture is specifically limited to such items used by humans." Hence, "weatherbeds" for dogs were not classifiable as furniture under the 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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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