CLA-2-68:OT:RR:NC:N2:237
Ms. LaDonna D. Akins
Import Manager
Ram International, Inc.
4664 World Parkway Circle
Saint Louis, Missouri 63134
RE: The tariff classification of eight bentonite clay based cat litter products from various countries.
Dear Ms. Akins:
In your letter dated April 12, 2012 you requested a tariff classification ruling. You provided a Technical Specifications sheet and a four ounce sample of each product for our review. Your samples are being returned.
Tidy Cats Scoop Power Blend consists of 97.8% natural clay (calcium montmorillonite and sodium bentonite), silica gel, dedusting agent and fragrance in the form of scented, irregularly shaped, light grey granules with average maximum dimension of about 1/8".
Tidy Cats Scoop Crystals Blend consists of 97.8% natural clay (calcium montmorillonite and sodium bentonite), silica gel, dedusting agent, fragrance and biocide in the form of scented, irregularly shaped, light grey granules with average maximum dimension of about 1/32".
Tidy Cats Scoop Breathe Easy consists of 97.8% natural clay (blend of calcium montmorillonite and sodium bentonite), zeolite, dedusting agent, fragrance and biocide in the form of scented, irregularly shaped, light grey granules with average maximum dimension of about 3/32".
Tidy Cats Scoop Instant Action consists of 99.9% natural clay (calcium montmorillonite and sodium bentonite), fragrance and pigment in the form of scented, irregularly shaped, light grey granules with average maximum dimension of about 3/32".
Tidy Cats Scoop 24/7 Performance consists of 99.9% natural clay (calcium montmorillonite and sodium bentonite), fragrance and pigment in the form of scented, irregularly shaped, light grey granules with average maximum dimension of about 3/32".
Tidy Cats Scoop Breathe Easy Non-Clumping (Conventional) consists of 99.9% natural clay (calcium montmorillonite), dedusting agent, fragrance, pigment and biocide in the form of scented, irregularly shaped, dark grey granules with average maximum dimension of about 5/32".
Tidy Cats Scoop 24/7 Performance Non-Clumping (Conventional) consists of 99.9% natural clay (calcium montmorillonite), dedusting agent, fragrance and pigment in the form of scented, irregularly shaped, dark grey granules with average maximum dimension of about 5/32".
Tidy Cats Scoop Instant Action Non-Clumping (Conventional) consists of 99.9% natural clay (calcium montmorillonite), dedusting agent, fragrance and pigment in the form of scented, irregularly shaped, grey granules with average maximum dimension of about 5/32".
In your letter, you suggest that the eight cat litter products based on calcium montmorillonite and sodium bentonite may be classifiable in Chapter 25 under subheading 2508.10.0000, HTSUS, which provides for bentonite. Based on your Technical Specifications sheet, all eight products have been subjected to mixing and/or processing beyond that allowed in each heading. Therefore, all eight products are precluded from classification in Chapter 25 and must be classified in Chapter 68.
Note 1 to Chapter 25 is relevant to your product and states: 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallization), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally
indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The ENs to Chapter 25 state in pertinent part that "Minerals which have been otherwise processed (e.g...obtained by mixing minerals falling in the same or different headings of this Chapter...) generally fall in later Chapters (for example, Chapter 28 or 68)." In addition, the ENs to Chapter 68 state that this chapter covers various products of Chapter 25 worked to a degree beyond that permitted by Note 1 to Chapter 25. Five products consisting calcium montmorillonite (CAS-1302-78-9) and sodium bentonite (CAS-1318-93-0) contain two distinct minerals from two different geographical locations. Although separately classifiable in the same heading, they have been artificially mixed. As the language of the above Notes clearly indicate, products which have been obtained by mixing minerals falling in the same heading of Chapter 25 are not classifiable in Chapter 25. In addition, all eight products have been obtained by processing the minerals with various combinations of additives falling in other chapters, including silica gel, dedusting agent, fragrance, biocide, zeolite and/or pigment. Thus, all eight products have been subjected to mixing and/or processing beyond that allowed in each heading. Therefore, all eight products are precluded from classification in Chapter 25 and must be classified in Chapter 68.
The applicable subheading for all eight cat litter products will be 6815.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Articles of stone or of other mineral substances, not elsewhere specified or included: Other. The rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 World Wide Web at http://www.usitc.gov/tata/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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division