CLA-2-68:OT:RR:NC:N2:428
Mr. Edward J. Artigas
A Customs Brokerage
1900 NW 97th Avenue
Doral,FL 33172
RE: The tariff classification of dolomite-based cat litter from Brazil.
Dear Mr. Artigas:
In your letter received September 29, 2015, you requested a tariff classification ruling on behalf of your client, A2B Legana.
The merchandise under consideration is referred to as “Classic,” a cat litter stated to be comprised of 70% dolomite, 15% dehydrated cornstarch, and 15% dehydrated cassava starch. Samples were submitted with your ruling request and will be returned to you. From the information you provided, the dolomite is derived from natural stone, crushed, and combined with the cornstarch and cassava starch to create the cat litter.
The Classic cat litter is a composite good comprised of different materials which are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The dolomite component provides the essential character of this item.
The applicable subheading for the Classic cat litter will be 6815.91.0070, HTSUS, which provides for “Articles of stone or other mineral substances…not elsewhere specified or included: Other articles: Containing magnesite, dolomite or chromite: Other.” The general rate of duty will be Free.
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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division