CLA-2-68:OT:RR:NC:N1:128
Ms. Karla Regina Baeza
U.S. Handle Worldwide Trade, LLC.
13501 Katy Freeway
Suite 1625 Houston, TX 77079
RE: The tariff classification of cat litter from Guatemala.
Dear Ms. Baeza:
In your letter dated June 10, 2024, you requested a tariff classification ruling.
The merchandise under consideration is referred to as Shy Cat Premium Cat Litter, item number 7401200000471. A sample was submitted with your ruling request and will be retained by this office.
From the information you provided, Shy Cat is comprised of 55.45% natural calcium carbonate and 38.33% natural bentonite clay by weight, with the remaining 6.22% consisting of small percentages of other components, including sodium bicarbonate, sodium borate, scent, and activated carbon. This cat litter is designed to absorb and clump upon contact with liquid, as well as mitigate odors.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. The Shy Cat cat litter is constructed of different materials that are classified in different headings. As such, it is a composite good, and is not classifiable in accordance with GRI 1.
GRI 3(b) provides that composite goods shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The natural calcium carbonate provides the essential character of this item.
The applicable subheading for the Shy Cat Premium Cat Litter, item number 7401200000471, will be 6815.99.4170, HTSUS, which provides for Articles of stone or of other mineral substancesnot elsewhere specified or included: Other articles: Other: Other: 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 at https://hts.usitc.gov/.
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 Title 19, Code of Federal Regulations (CFR), Section 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, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division