CLA-2-11:OT:RR:NC:N4:231
Mr. William Crain
American Cargo Express
200 Scott Street
Elk Grove Village, IL 60007
RE: The tariff classification of Cat Litter from China
Dear Mr. Crain:
In your letter undated letter received in our office on December 28, 2016, you requested a tariff classification ruling on behalf of your client, Rufus & Coco Pty Ltd (Mosman, Australia).
The subject merchandise is “Wee Kitty Clumping Corn Litter” cat litter composed of corn starch (75 percent), bean flour (16 percent), vegetable adhesives (1.5%) and baking soda (7.5 percent). The sample submitted in response to a previous request will be retained for future reference. Based on the information you provided, the aforementioned raw materials are blended in a mixing machine then subsequently compressed and cut into pellets that are 3-15 millimeters in size. The dried product is packed and will be imported in vacuum sealed bags with a net content of 2 kilograms.
The “Wee Kitty Clumping Corn Litter” 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 corn starch ingredient imparts the essential character to the article under review.
The applicable subheading for the above-described “Wee Kitty Clumping Corn Litter” Cat Litter will be 1108.12.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for starches: corn (maize) starch: other. The general rate of duty will be 0.54 cents per kilogram.
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 https://hts.usitc.gov/current.
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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division