CLA-2-11:OT:RR:NC:N5:231
Ms. Elizabeth Morris
Rogers & Brown Custom Brokers, Inc.
9550 Hamburg Road
Ladson, SC 29456
RE: The tariff classification of Cat Litter from Brazil
Dear Ms. Morris:
In your letter dated December 3, 2024, you requested a tariff classification ruling on behalf of your client, Sunrise International, Inc. (Charlotte, NC).
The subject merchandise is “Catpee Premium Cat Litter.” Five types are under review, as follows:
Product number one is composed of corn starch (90 percent) and cassava starch (10 percent).
Product number two is composed of corn starch (100 percent).
Product number three is composed of cassava starch (75 percent) and corn starch (25 percent).
Product number four is composed of cassava starch (55 percent) and corn starch (45 percent).
Product number five is composed of cassava starch (100 percent).
For each of the above-described products, you state that at the start of production, the corn starch and cassava starch are mixed in a liquid medium. Homogenization then occurs, after which excess water is removed from the mixture by filtration. The wet mass that is formed is then ground and, from it, grains are produced. The grains are gelatinized and dried at high temperatures, after which the product is separated by vibrating screens and packaged.
The merchandise under review is a composite good comprised of different materials that 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. GRI 3(b) 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 that gives them their essential character.
In products one and two, the corn starch component provides essential character, while in products three, four, and five, the cassava starch imparts essential character.
The applicable subheading for the above-described products one and two will be 1108.12.0090, HTSUS, which provides for: “Starches: Corn (maize) starch: Other.” The general rate of duty will be 0.54 cents per kilogram.
The applicable subheading for the above-described products three, four, and five will be 1108.14.0000, HTSUS, which provides for: “Starches: Cassava (manioc) starch.” 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 the World Wide Web at https://hts.usitc.gov/current.
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 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 Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division